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为了适应社会主义市场经济发展的需要,为了适应和促进企业转化经营机制的需求,适应创造一个公平竞争、自主经营的市场的需要、我国对财务会计工作进行了重大改革,制定了《企业财务通则》、《企业会计准则》及分行业的会计、财务制进,决定从1993年7月1日起正式执行。现就《企业财务通则》涉及的成本费用管理制度,即将要实行的制造成本法,结合我国目前执行的完全成本法谈一点自己粗浅看法。
In order to meet the needs of the development of the socialist market economy, in order to adapt to and promote the needs of enterprises to transform the operating mechanism, to meet the needs of creating a fair and self-managed market, and to implement major reforms in financial accounting in China, we formulated the “General Rules for Corporate Finance”. “”, “Enterprise Accounting Standards” and sub-industry accounting, financial system, decided to formally implement from July 1, 1993. The current cost-based management system covered by the “General Principles of Corporate Finance” and the upcoming implementation of the Manufacturing Costing Act will be used in conjunction with China’s current implementation of the full cost approach to discuss its own superficial views.