浅谈南京市XX事业单位成本核算与创新探析摘要事业单位是具有中国特色的一种社会组织和体制现象。改革开放以来,事业单位的业务活动发生了巨大变化,形成了多元化的发展格局,这种变化的根本原因在于经济体制的改革、市场经济的发展以及事业单位的内在特点。本文从事业单位成本核算的重要性出发,在分析事业单位成本核算内容及现状的基础上,针对目前事业单位成本核算存在的问题,相应地提出了改善事业单位成本核算的策略。关键词事业单位;财务管理制度;成本核算PicktoInstitutionswithChinesecharacteristicsisasocialorganizationandsystemphenomenon.Sincethereformandopeningup,theinstitutionofthebusinessactivitiesofchanged,formedthepluralisticdevelopmentpattern,thefundamentalreasonforthechangeoftheeconomicsystemreform,thedevelopmentofthemarketeconomyandtheinherentcharacteristicsofinstitutions.Thispaper,fromtheinstitutionoftheimportanceofcostaccounting,basedontheanalysisofthebusinessunitcostaccountingandcurrentsituationofthecontent,basedoncurrentbusinessunitcostaccountingproblems,accordinglyputforwardforimprovingbusinessunitcostaccountingstrategy.OffkeywordsInstitutions;Financialmanagementsystem;Costaccounting目录引言........................................................................................................1一、事业单位成本核算概述....................................................................1(一)事业单位成本核算的内容......................................................1(二)事业单位内部成本核算特点..................................................11.2.1事业单位内部成本核算是不完全的成本核算................11.2.2内部成本核算不严格........................................................11.2.3会计核算单一性.................................................................1(三)事业单位加强成本核算的重要性..........................................11.3.1优化事业单位的理财环境.................................................11.3.2满足市场经济发展需要....................................................2二、南京市XX事业单位成本核算的现状与问题.................................2(一)核算主体缺失..........................................................................2(二)会计模式方面的制约..............................................................2(三)会计计量方面的制约..............................................................3(四)成本确认、分配方面的制约..................................................3(五)缺乏成本管理方面的意识......................................................3(六)内部会计核算体系有漏洞......................................................3(七)会计成本核算采用收付实现制..............................................3(八)普遍缺乏成本效益观念..........................................................4三、南京市XX事业单位成本核算问题的对策与创新.........................4(一)培养全体员工的成本意识......................................................4(二)健全建立内部成本核算制度..................................................4(三)加强事业单位的成本管理工作..............................................5(四)努力实现财务绩效最大化......................................................5(五)结合多重计量假设..................................................................5(六)合理确定事业单位成本的补偿方法与机制..........................6(七)多元化开展内部成本核算......................................................6结论.............................