地(市)级公共图书馆成本核算是文化体制深化改革的必然要求,是合理配置资源的重要依据,是提高图书馆效益的内在动力。继续加大图书馆内改力度,牢固树立成本意识,建立健全图书馆成本核算制度和资产有偿使用制度,切实提高图书馆房屋设备的利用率,加强成本研究与管理,都是降低成本,提高办馆效益的积极探索。 The cost accounting of prefectural (city) -level public libraries is an inevitable requirement of deepening the reform of the cultural system, an important basis for rational allocation of resources, and an intrinsic motivation for improving the efficiency of libraries. Continue to increase efforts to reform the library, firmly establish cost awareness, establish and improve the library cost accounting system and the system of paid use of assets, and effectively improve the utilization rate of library equipment, to strengthen cost research and management are to reduce costs and enhance the Office Active Exploration of Museum Benefit.