在事业单位财务制度转型过程中,新财务制度的颁布与实施发挥着重要作用。在新财务制度的支持下,我们开展了事业单位成本控制问题研究。在这一研究中,我们以新事业单位财务制度为理论基础,针对事业单位成本管理中的固定资产、现金、支出以及风险因素等主要问题开展了实践应对研究。 In the process of institutional financial system transformation, the promulgation and implementation of the new financial system play an important role. With the support of the new financial system, we conducted a study on the cost control of public institutions. In this study, we take the new institutional unit financial system as the theoretical basis, and conduct a practical response research on the major issues of fixed assets, cash, expenditures and risk factors in the cost management of public institutions.