Keywords: institutions; Cost; Accounting; Innovation?
Institutions are units that provide production and living services to the society, and their work content is mainly spiritual products and various forms of labor services. Compared with enterprises and institutions, the extensive accounting method of "big income, big expenditure and small balance" can no longer adapt to the development of market economy. Therefore, the cost accounting of public institutions needs to be reformed and innovated in order to realize the smooth progress of accounting work of public institutions. ?
First, the significance of cost accounting in public institutions?
(a) to promote the deepening reform of public institutions?
The salary of all staff in public institutions is an important part of cost accounting. Therefore, through cost accounting, people's jobs can be allocated reasonably, and the correspondence between jobs and people can be effectively realized, thus ensuring that people in each position have their own corresponding jobs. After the positions are arranged, the remaining personnel can be assigned to other units that need personnel, or they can plan new positions themselves. This first ensures the maximization of the cost input of the personnel in this unit, and at the same time, every on-the-job personnel can get a good income. In this way, by controlling the personnel cost accounting of public institutions and according to the working principle of distribution according to work, the personnel system of public institutions can be effectively improved, and then the efficient development of public institutions can be promoted. ?
(2) Is cost accounting a comprehensive economic indicator?
Cost accounting is an input index, but from another perspective, the lower the cost, the higher the income. Therefore, the cost accounting of public institutions is also a way to reflect economic benefits, in other words, cost accounting is a comprehensive economic indicator. Institutions belong to the category of state establishment, and government departments are responsible for financial expenditures. Similarly, fiscal revenue is also managed by the government. In practical work, the state pays more attention to the social benefits of public institutions in the process of development, because public institutions are departments that serve the people, and only serving the people is the responsibility of public institutions. However, if there are only social benefits and economic benefits are too poor, the country will not get strong financial security. Therefore, under the premise of ensuring social benefits, improving the economic benefits of public institutions is also a key link. Reducing cost accounting as much as possible is also one of the ways to improve the economic benefits of public institutions. ?
(3) Enhance the market competitiveness of public institutions?
With the development of market economy, the competition among enterprises is becoming more and more fierce, and institutions are no exception. Only by creating good economic benefits can we improve the market competitiveness of public institutions and create more wealth for the country. The nature of the institution itself is to serve the broad masses of the people and meet the needs of society, but the operation of the institution itself also needs a lot of funds and cannot rely entirely on the support of the state finance. So some projects in the organization are paid services. Only by reasonably controlling the cost of public institutions, minimizing the expenditure of public institutions, and effectively bringing cost accounting into the important link of public institutions' work can we promote the development of public institutions, improve their economic benefits, and then enhance their market competitiveness. ?
Second, the innovative path of cost accounting in public institutions?
By studying the significance of cost accounting in public institutions, we can make clear the important position of cost accounting in the development of public institutions. Therefore, measures must be taken to strengthen the cost accounting of public institutions and innovate the working path, so as to achieve the purpose of improving the economic benefits of public institutions and promote the development of public institutions in a better direction. ?
(1) accrual-based accounting?
Accrual accounting means that all income and expenditure of a unit should be based on the actual time, and the attribution period of income and expenditure should be determined by accrual basis, that is, all income and expenditure in the current period, or accounts, whether received or paid, are regarded as income and expenditure expenses in the current period; On the other hand, any receivable or payable that does not belong to the current period, even if it is received or spent in the current period, does not belong to the current income and expenditure. Only on the basis of accrual accounting can public institutions ensure the accuracy and reliability of cost input and economic benefits and truly reflect the financial situation of the unit. In addition, the financial expenditure of public institutions shall be borne by the government. Therefore, the budget must be prepared in advance for the specific situation of financial expenditure. Only by implementing the accrual basis can the budget be reasonable, scientific, true and true, otherwise it is likely to misrepresent the accounts. ?
(2) try out the depreciation system of fixed assets?
In order to comprehensively calculate the cost of public institutions, it is necessary to calculate the depreciation of fixed assets of public institutions. As we all know, the office supplies and equipment in the unit will wear out after a long time. Therefore, these fixed assets will undergo a depreciation process over time, which is also a part of cost accounting. Therefore, institutions should try out the depreciation system of fixed assets to objectively and truly reflect the value of fixed assets in cost accounting. In the actual cost accounting work, the trial of the depreciation system of fixed assets depends on the actual situation of the unit. If the company implements internal cost accounting, depreciation expenses can be directly included in cost accounting. On the other hand, units that do not implement cost accounting can only list cost depreciation expenses, not expenditure expenses. ?
(3) Establish a fund accounting system?
The capital accounting system is the laws and regulations formulated by the state around the raising and management of capital and the responsibilities and rights of owners. It is the basic guarantee for the operation of economic entities, and it is also the guarantee for a public institution to enjoy civil rights and perform civil obligations. The establishment of capital accounting system in public institutions is the legal guarantee of cost accounting and the protection of investors' legitimate interests. ?
Third, the conclusion?
Institutions have dual responsibilities of social and economic benefits. Facts have proved that the development of public institutions is inseparable from innovation, and the innovation of public institutions is the innovation of cost accounting. Institutions should use accrual basis to realize economic management and cost accounting of institutions, and at the same time depreciate fixed assets, so as to make effective use of resources and not waste resources. ?