Design And Application Research Of Performance Evaluation Scheme For Operation Cost Of Scientific Institution

At present,China is facing an unprecedented change that has not happened in a century.The impact of multiple factors such as the epidemic and the international situation has further reduced revenue and increased expenditure,which results in more financial pressure and aggravating conflicts about local finance and revenue.These problems need to be solved as soon as possible.In recent years,the government work report has repeatedly mentioned "living an austere life".In 2020,it was proposed that government must really live an austere life.In 2021 and 2022,the government work report thought that the government should insist on living an austere life and make the people have a better life.Therefore,it is imperative to work hard,be diligent and frugality,and strictly control and compress government costs.In the future,government will adhere to the implementation of a proactive fiscal policy in order to enhance effectiveness,pay more attention to precision and sustainability,maintain awareness of unexpected developments,face up the challenge of the problems,make every effort do a good job and never fail meet the expectations of the people.On January 1,2019,“the new government accounting system” began to implement,compared with the original accounting system,which has a large reform and innovation and is a landmark reform in the history of China’s budget accounting development.The new system unifies the accounting system,redesigns the accounting methods,expands the scope of accounting for assets and liabilities and introduces the function of financial accounting and budget accounting.The current reform focus on the task of research and implement government cost accounting.For technical institutions,accounting for the operating costs of the institutions is an important part of government cost accounting.As an important part of governance and functional transformation as well as an important indicator of the level of performance of the institutions,accounting for the operating costs of the institutions is not only the basis for solving practical problems,but also has an important impact on the future development of economy and society.On December 17,2019,the Ministry of Finance officially released “the Basic Guidelines on Cost Accounting” and it will be officially implemented from January 1,2021.The Basic Guideline drawing on the experience of enterprise cost accounting,considering and summarizing the characteristics and commonalities of public institutions,and closely combining the government accounting standard system,the cost accounting of institutions is unified and standardized at the technical level,and some ideas and the policy basis are provided for the formulation of specific implementation rules for the cost accounting of scientific institutions such as research institutes.Therefore,based on the theories about the operating cost of the institution,this paper will design and construct a comprehensive evaluation index system from three stages of input,process and output.This paper will take one institution named T as the research case,invite experts proficient in government accounting to score,use the analytic hierarchy process to calculate the weight of each index and fuzzy comprehensive evaluation to comprehensive evaluate.The result shows that the input is "good" and the results are satisfactory;the process is "ordinary" but inclined to "bad";the output is "ordinary" but inclined to "good".Finally,the comprehensive evaluation shows that the result is "good".Through the comprehensive evaluation of the institution operating cost situation of T,this paper will help decision makers and accountants to have a comprehensive view,such as the strengths and weaknesses of the operating cost.In order to further improve the institution operation cost of technical institutions,this paper proposes to complete the institutional construction about institution operation cost,standardize the accounting and management of institution operation cost,construct the management system of institution operation cost performance evaluation,improve the informatization applications in institution operation cost accounting,strengthen the supervision of institution,and promote the enthusiasm of technical institutions.