摘要
推进自然资源领域支出标准体系建设,是落实国家财政体制改革,提高财政资金配置效率,保证自然资源领域预算管理规范化、标准化的要求。本文概述了作业成本法的概念、计算方法和运用步骤,结合作业成本法在地质调查定额标准研制实践探索,通过科学合理划分工作单元,运用分类制定、细化项目、夯实基础、逐级计算的基本思路,运用量、价、费分离的基本原理,以地质调查单位财务制度为准则,用充分反映地质调查项目成本构成与项目耗费计算特点的预算定额模式,构建预算定额体系,指出作业成本法在支出标准建设中的应用前景,构建基于活动事项、技术条件、基础定额、价格参数、成本费用、预算标准在内的支出定额标准研制理论模型,保持支出标准生命力。
To promote the construction of a standard system for expenditure in the field of natural resources is to implement the reform of the national financial system,improve the efficiency of financial fund allocation,and ensure the normalization and standardization of budget management in the field of natural resources.This paper overviews the concept,calculation method and application steps of activitybased costing,and combines the practice and exploration of activity-based costing in the research and development of geological survey quota standard,divides work units scientifically and reasonably;it uses the basic ideas of formulating and refining projects by classification,consolidating the foundation and calculating step by step,uses the basic principle of separation of quantity,price and cost,and takes the financial system of geological survey unit as the criterion;it constructs a budget quota system by means of a budget quota model that fully reflects the cost composition and calculation characteristics of geological survey projects;it points out the application prospect of activity-based costing in the construction of expenditure standard,and constructs a theoretical model for the development of expenditure quota standard based on activities,technical conditions,basic quota,price parameters,cost and budget standard to maintain the vitality of expenditure standards.
作者
张延清
ZHANG Yanqing(Chinese Academy of Natural Resources Economics,Beijing 101149,China)
出处
《中国矿业》
2023年第S02期35-38,共4页
China Mining Magazine
关键词
定额标准
成本动因
作业成本
支出标准
预算管理
quota standard
cost driver
activity-based costing
expenditure standard
budget management
