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政治经济学所研究的成本是一种理论的抽象,它并不是研究成本价格本身,其目的在于揭示剩余劳动创造剩余价值的实质、揭露资本家剥削工人的秘密;而会计学是从会计主体的角度来研究成本的,其目的在于为企业提供各种成本信息,以适应成本核算和经营管理的需要。笔者试从会计学的角度来阐述成本的概念。作为会计学一般成本概念,有些学者倾向于美国会计学会的成本概念及标准委员会(The committee on cost concepts and standards of AAA)的概括,即:“成本是为了达到某一特定目的而已经发生的或即将发生的用货币单位衡量的代价”。诚然,这一表述有较强的灵活性和适用性。但是,笔者认为,要全面认识会计学中的成本,必须与成本核算的目的相联系。现代成本核算的基本目的可以归纳为如下三个方面:
The cost studied by Political Economy is a theoretical abstraction. It does not study the cost price itself. Its purpose is to reveal the substance of surplus labor created by surplus labor and expose the secrets of capitalists to exploit workers. Accounting, on the other hand, To study the cost, the purpose is to provide enterprises with a variety of cost information to meet the cost accounting and management needs. I try to explain the concept of cost from the perspective of accounting. As a general accounting concept of accounting, some scholars have tended to conclude with the statement of the Committee on cost concepts and standards of AAA: “Costs have occurred for a specific purpose or The impending cost of monetary units. ” Admittedly, this statement has strong flexibility and applicability. However, I believe that to fully understand the cost of accounting must be linked with the purpose of cost accounting. The basic purpose of modern costing can be summarized into the following three aspects: