事业单位纯粹的消耗性支出，确实不能象企业那样实行完全成本核算但这并不意味着事业单位不能进行成本核算，至少可以进行内部成本核算。所谓内部成本核算，是一种核算内容不完全、核算方法不严格的成本核算方法，它虽不能提供事业成果完全、准确的成本资料，但对于加强事业单 The purely expendable expenditure of institutions can not really be as cost-effective as that of enterprises. However, this does not mean that institutions can not carry out cost accounting and at least internal cost accounting. The so-called internal cost accounting, is an accounting content is not complete, accounting methods are not strict cost accounting, although it can not provide complete and accurate results of the cost of information, but to strengthen the business