钞票处理成本核算研究

本文利用线性成本核算的方法,系统分析了影响钞票处理成本核算的不利因素,认为我国钞票处理中心受制于管理体制、行政化思维模式等的束缚,成本核算工作尚处于起步阶段,并认为加强钞票处理成本核算,必须从进一步明确钞票处理中心企业化的特点,赋予钞票处理中心必要自主权能,建立钞票处理成本核算专门机构,改革现钞回笼及钞票处理流程,实施钞票处理成本承担分散机制等方面予以改进。

The Research on the Cost Accounting of Banknote Processing

Using the method of linear cost accounting, the paper analyzes adverse factors which affect the cost accounting of ban-knote processing, thinks that banknote processing center in China is subject to the management system and administrative thoughtmode, the cost accounting is still in its infancy, and argues that to strengthen the cost accounting of banknote processing, the followingaspects must be improved. They are clarifying the characteristics of the banknote processing center being the enterprise, granting thebanknote processing center the necessary autonomy, setting up a specialized agency to take on the duty of the cost accounting, makingthe reforms on collecting and processing banknotes, and carrying out the cost sharing mechanism of banknote processing.