按照正式颁布的《企业会计准则》的规定,我国会计核算方法发生诸多变化。其中引人注目的是制造业产品成本实行制造成本计算法,取代已使用四十年的工厂完全成本计算法。 会计方法必须服从会计目标,并为经济哲理服务。会计方法应随会计环境的变化,随会计报表使用者及其要求的变化而改变。我国当前推行制造成本计算法有如下积极意义: According to the “Enterprise Accounting Standards” formally promulgated, many changes have taken place in China’s accounting methods. One of the most striking is the fact that the cost of manufacturing products imposes a manufacturing costing method that replaces the 40-year factory full cost calculation method. Accounting methods must obey accounting goals and serve the economic philosophy. Accounting methods should change with changes in the accounting environment and with changes in the users and requirements of accounting statements. The current implementation of the manufacturing cost calculation method in China has the following positive significance: