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一、成本概念的内涵变化几十年来,我国国有企业计算成本是采用全部成本法(又称完全成本法)。由于这种方法能够提供“完全产品成本”的资料,满足国家制订考核国有工业企业成本水平及成本任务完成情况的需要,因此,它适应高度集中统一的计划经济体制和传统的会计管理体制。随着我国经济体制改革的深入,社会主义市场体制逐步建立,以及国有企业经营机制的转换,企业将要成为自主经营、自负盈亏、自我积累、自我发展、自我约束的经济实体。于是,全部成本法难以适应客观需要。《企业财务通则》和《企业会计准则》采用了国际通用的制造成本法,制造成本法的基本内容是强化了“成本”的
First, the connotation of the concept of cost changes For decades, China’s state-owned enterprises to calculate the cost is to use the full cost method (also known as the full cost method). Because this method can provide information on “complete product cost” and meet the needs of the state to formulate assessments of the state-owned industrial enterprises’ cost levels and the completion of cost tasks, it has adapted to highly centralized and unified planned economic systems and traditional accounting management systems. . With the deepening of China’s economic system reform, the gradual establishment of a socialist market system, and the transformation of state-owned enterprises’ operating mechanisms, enterprises will become economic entities that operate independently, self-financing, self-accumulation, self-development, and self-restraint. As a result, the full cost approach is difficult to meet the objective needs. The “General Principles of Corporate Finance” and “Accounting Standards for Business Enterprises” adopt the internationally common manufacturing cost method. The basic content of the manufacturing cost method is the strengthening of “cost”.