论文部分内容阅读
党的“十四大”明确提出,今后改革的主要任务是建立社会主义市场经济体制,加快经济改革步伐。在社会主义市场经济体制下成本核算制度改革,笔者认为必须遵循以下原则:①,强化会计的经济管理职能;②,加强成本核算的市场观念、竞争观念、效益观念和社会化观念;③,吸收和借鉴国际上先进的理论和方法,创立有中国特色的成本核算制度:④,成本核算制度必须正规化、国际化,以适应跨地区、跨行业、跨国经营的需要。
The Party’s “14th National Congress” clearly stated that the main task of the reform in the future is to establish a socialist market economic system and accelerate the pace of economic reform. In the reform of the cost accounting system under the socialist market economic system, the author believes that the following principles must be followed: 1. Strengthen the economic management function of accounting; 2. Strengthen the market concept, competition concept, efficiency concept and socialization concept of cost accounting; 3. Absorb With reference to advanced international theories and methods, we have established a cost accounting system with Chinese characteristics: 4. The cost accounting system must be formalized and internationalized to meet the needs of trans-regional, cross-industry, and multinational operations.