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建立现代财政管理体系,迫切需要引进管理会计手段,使其能够在财政管理中发挥重要作用。本文拟结合部门预算管理需要,将管理会计理论与实践业务相融合,以基层(街办)公用经费核定为例探讨边际成本在完善经费定额管理中的应用。
Establishing a modern financial management system urgently requires the introduction of management accounting measures so that it can play an important role in financial management. This paper intends to combine the needs of departmental budget management, the management accounting theory and practice of business integration, grassroots (street office) public funds approved as an example to explore the marginal cost in improving the quota management.