新颁布的《事业单位财务规则》规定:“事业单位可以根据开展业务活动及其他活动的实际需要,实行内部成本核算办法。”事业单位的成本核算就是对单位业务和经营活动中发生的成本费用,有组织有系统地进行预测、计划、决策、控制,核算分析和考核等一系列工作,目的是挖掘内部潜力, The newly promulgated “Financial Rules for Institutions” stipulates: “Institutions may implement internal cost accounting methods according to the actual needs of carrying out business activities and other activities.” The cost accounting of public institutions refers to the cost incurred in unit operations and business activities , Organized and systematically conducted a series of tasks such as forecasting, planning, decision-making, control, accounting analysis and assessment with the purpose of mining internal potential,