一、引言我国事业单位的体制改革正在按计划推行,一些以经营为主的事业单位正逐步推向市场,此类事业单位相应经济核算方法也急需改进。特别是成本核算环节,也越加显示出其重要性。本文即针对事业单位成本核算进行了相关思考。二、事业单位成本核算的意义(一)事业单位自身成长发展的需要。事业单位要走向市场,并在市场竞争中立足于不败之地,则必须利用价值规律不断强化资源配置,加强内部管理,从而节约成本,提高效率, I. INTRODUCTION The institutional reform of public institutions in China is being carried out according to plan. Some institutions that operate mainly are gradually introduced to the market. The corresponding economic accounting methods of such institutions are in urgent need of improvement. In particular, cost accounting links, but also more and more to show its importance. This article is about the cost accounting institutions carried out the relevant thinking. Second, the meaning of the cost accounting institutions (a) institutions to grow their own needs. Institutions to go to the market, and in the market competition based on an invincible position, you must use the law of value continue to strengthen the allocation of resources and strengthen internal management, so as to save costs and improve efficiency,