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随着经济体制改革的不断深化,事业单位在管理模式、用人体制、收入分配制度等方面也不断发生着变化,事业单位为了自身的生存和发展,必然要注重效益。由此如何建立健全事业单位成本核算体系,加强和规范成本效益核算,为内部日常管理提供参谋,为分析、评价建设项目投入产出效益提供科学依据,是一个亟待研究和解决的重要课题。
With the constant deepening of the reform of the economic system, public institutions also constantly undergo changes in their management modes, employing system and income distribution system. For the sake of their own survival and development, the institutions must pay attention to the benefits. Therefore, how to establish and improve a cost accounting system of public institutions, strengthen and standardize cost-benefit accounting, and provide staffs with internal daily management to provide scientific basis for analyzing and evaluating the input-output benefits of construction projects is an important issue to be studied and solved urgently.