摘要
由于办馆经费完全由国家财政拨付,公共图书馆普遍缺乏成本效益观念,资源浪费严重。因此,改进成本核算制度,控制服务成本,优化资源配置,增强图书馆服务的透明度,提高服务质量和办馆效益,应成为政府相关部门和公共图书馆共同追求的目标。
As the fund of library is usually allocated by national government, public library is lack of cost effectiveness idea and appears severe resource waste. Therefore, it＇s the goal for related departments and public libraries to improve cost accounting system, control service cost, optimize resource allocation, strengthen transparency of service and improve service quality and library benefits.
出处
《农业图书情报学刊》
2015年第10期188-190,共3页
Journal of Library and Information Sciences in Agriculture
关键词
公共图书馆:成本核算
管理策略
Public library
Cost accounting
Management strategy
