加强农村义务教育学校食堂会计核算,是提高学校食堂会计工作水平,维护师生权益的必然要求,本文结合事业单位会计准则、事业单位会计制度、小企业会计准则,对农村义务教育学校食堂会计核算、尤其是成本核算进行了深入探析,以期对学校食堂会计实务有所裨益。 Strengthening the accounting of rural compulsory education canteens is an inevitable requirement to improve the school cafeteria accounting level and safeguard the rights and interests of teachers and students. Based on the accounting standards of public institutions, the accounting system of public institutions and the accounting standards of small enterprises, In particular, cost accounting conducted in-depth analysis, with a view to school canteens accounting practice benefit.