一般的观点认为,行政机关不具有物质产品的生产职能,既没有产品销售收入,更不涉及产品或服务的定价及成本补偿问题,所需经费全部由国家财政来承担,也就没有实行成本核算的必要。实则不然。本文着重围绕行政运转成本的概念、核算对象和内容、核算路径等问题展开讨论,旨在清晰地勾勒出行政运转成本的内涵和实质,并在此基础上找出行政运转成本的核算路径,提出具有较强可操作性的政策建议。 The general view is that administrative agencies do not have the production function of material products, neither the revenue from sales of products nor the pricing and cost compensation of products or services. All the funds needed are borne by state finance, and no cost accounting Necessary. In actual fact not. This paper focuses on the concept of administrative operating costs, accounting objects and content, the path of accounting and other issues discussed in order to clearly outline the connotation and essence of administrative operating costs, and on this basis to find out the administrative operation cost accounting path, put forward Strongly operational policy recommendations.