本文選題：科研事業(yè)單位 + 成本管理　； 參考：《財(cái)會(huì)學(xué)習(xí)》2016年09期

【摘要】：加強(qiáng)成本管理,是科研事業(yè)單位在新形勢(shì)下的應(yīng)有之義。本文分析了科研事業(yè)單位的成本構(gòu)成,提出了當(dāng)前我國(guó)科研事業(yè)單位成本管理中存在的三方面問(wèn)題,并針對(duì)這些問(wèn)題提出了三方面的對(duì)策建議:一是要不斷增強(qiáng)成本管理理念;二是要抓好節(jié)能減排工作,控制單位運(yùn)行成本;三是要加強(qiáng)成本核算與監(jiān)督,建立成本管理激勵(lì)機(jī)制。
[Abstract]:Strengthen cost management, is the scientific research institutions in the new situation due meaning. This paper analyzes the cost structure of scientific research institutions, puts forward three problems existing in the cost management of scientific research institutions in our country, and puts forward three countermeasures and suggestions in view of these problems: first, we should constantly strengthen the concept of cost management; The second is to do a good job of energy saving and emission reduction, to control unit operating costs, and third, to strengthen cost accounting and supervision, and to establish cost management incentive mechanism.
【作者單位】： 中國(guó)原子能科學(xué)研究院;
【分類號(hào)】：F810.6

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