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随着我国行政事业单位改革的进一步推进,行政事业单位虽然在某些领域相继取得了显著的成绩,然而在控制成本的微观层面上,仍然普遍存在着管理不善、成本居高不下、效益低下及控制薄弱等一系列弊端。所以,行政事业单位应当立足于自身的发展状况,尽快制定出科学有效的应对措施,尽可能地强化成本核算,以便于为单位的顺利运行和良性发展提供可靠的保障。文章针对我国行政事业单位的发展现状,深入地对行政事业单位的成本核算进行了探析,旨在促进行政事业单位长足及健康的发展。
With the further promotion of the reform of administrative units in our country, although the administrative units have made remarkable achievements in some fields one after another, at the micro-level of controlling costs, there are still widespread mismanagement, high cost and low efficiency Weak control and a series of drawbacks. Therefore, the administrative institutions should base themselves on their own development status, formulate scientifically effective countermeasures as soon as possible and strengthen cost accounting as much as possible in order to provide reliable guarantee for the smooth operation and healthy development of the units. In this paper, in view of the current situation of the development of administrative units in our country, this paper probes into the cost accounting of administrative units in an in-depth manner, aiming to promote the long-term and healthy development of administrative units.