行政事业单位成本核算基本指引（征求意见稿）(8)
<P style="TEXT-INDENT: 32pt; MARGIN: 0cm 0cm 0pt; tab-stops: right 423.15pt; mso-char-indent-count: 2.0" class=MsoNormal><SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 'Arial Narrow','sans-serif'; COLOR: #7030a0; FONT-SIZE: 16pt; mso-fareast-font-family: 仿宋_GB2312" lang=EN-US><o:p> </o:p></SPAN>
<H1 style="TEXT-ALIGN: center; MARGIN: 7.8pt 0cm; LAYOUT-GRID-MODE: char; mso-layout-grid-align: none" align=center><A name=_Toc467846222><SPAN style="FONT-FAMILY: 黑体; FONT-SIZE: 16pt">第二章<SPAN style="mso-spacerun: yes"> </SPAN></SPAN>成本核算对象</SPAN></A><SPAN style="FONT-FAMILY: 黑体; FONT-SIZE: 16pt" lang=EN-US><o:p></o:p></SPAN></H1>
<P style="TEXT-INDENT: 32pt; MARGIN: 0cm 0cm 0pt; mso-char-indent-count: 2.0" class=MsoNormal><SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-hansi-font-family: 'Arial Narrow'; mso-ascii-font-family: 'Arial Narrow'">第<SPAN style="COLOR: black; mso-themecolor: text1">十一</SPAN>条</FONT></SPAN></B><SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 'Arial Narrow','sans-serif'; FONT-SIZE: 16pt; mso-fareast-font-family: 仿宋_GB2312"> </SPAN></B><SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-hansi-font-family: 'Arial Narrow'; mso-ascii-font-family: 'Arial Narrow'">单位应当根据其职能目标、所处行业特点，以及不同的成本信息需求等确定成本核算对象。</SPAN><SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 'Arial Narrow','sans-serif'; FONT-SIZE: 16pt; mso-fareast-font-family: 仿宋_GB2312" lang=EN-US><o:p></o:p></SPAN></FONT>
<P style="TEXT-INDENT: 32pt; MARGIN: 0cm 0cm 0pt; mso-char-indent-count: 2.0" class=MsoNormal><SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 仿宋_GB2312; COLOR: black; FONT-SIZE: 16pt; mso-hansi-font-family: 'Arial Narrow'; mso-ascii-font-family: 'Arial Narrow'; mso-themecolor: text1">第十二条</FONT></SPAN></B><SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 'Arial Narrow','sans-serif'; COLOR: black; FONT-SIZE: 16pt; mso-fareast-font-family: 仿宋_GB2312; mso-themecolor: text1"> </SPAN></B><SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 仿宋_GB2312; COLOR: black; FONT-SIZE: 16pt; mso-hansi-font-family: 'Arial Narrow'; mso-ascii-font-family: 'Arial Narrow'; mso-themecolor: text1">单位确定的成本核算对象主要包括：</SPAN><SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 'Arial Narrow','sans-serif'; COLOR: black; FONT-SIZE: 16pt; mso-fareast-font-family: 仿宋_GB2312; mso-themecolor: text1" lang=EN-US><o:p></o:p></SPAN></FONT>


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