当前,随着我国市场经济的不断发展,事业单位现有的成本核算在市场经济的冲击下,面临着很多的问题与不足之处,这在一定程度上减缓与阻碍了事业单位的业务发展,事业单位会计成本核算所具有的诸多局限性,让我们深刻意识到了对业单位会计成本核算所存在的问题及如何改进与加强,是关乎单位业务发展尤为重要的举措。 At present, with the continuous development of the market economy in our country, the existing cost accounting of public institutions faces a lot of problems and shortcomings under the impact of the market economy, which slows down and hinder the business development of public institutions to a certain extent. Accounting institutions have many limitations of accounting, let us deeply aware of the accounting unit accounting for accounting problems and how to improve and strengthen, is related to the unit business development is particularly important initiatives.