在传统概念里,事业单位的主要目的是满足社会公共需要而并非盈利,其主要资金来源是国家的财政拨款而并非经营获得的利润。因此,长期以来事业单位都缺少对于会计成本核算问题的重要性的正确认识。随着社会经济的发展,人们开始逐渐意识到了事业单位进行会计成本核算的必要性。接下来笔者将简要阐述事业单位会计成本核算中存在的一些问题和提供解决方法。 In the traditional concept, the main purpose of PSUs is to meet social public needs rather than make profits. The main source of funding is the state’s financial allocations rather than operating profits. Therefore, for a long time public institutions lack the correct understanding of the importance of accounting cost accounting issues. With the development of society and economy, people began to realize the necessity of accounting accounting of public institutions. Next, I will briefly explain some of the problems in the accounting unit accounting and provide solutions.