建国初,第一个五年计划开始,撤销各大行政区建制时,我国开始有了全国划一的工业企业成本会计制度。这以后的35年中,尤其是实行改革、开放政策的近10年中,生产技术有了重大的发展,计算技术也开始跨入电子时代,统一集中的管理(包括价格)体制正在改变,企业的地位正朝着自主经营、自负盈亏的方向发展,企业外部和内部条件都发生了重大变化。根据过去的历史条件所建立的成本会计制度,看来需要有一个大改革,否则不足以适应新的形势。要改革,首先要解放思想,打破“禁区”、框框。物价上涨给成本计算和考核带来一系列的问题,人所周知,但采取“视而不见”态度的(笔者自己也如此)多。为什么?因为这是个“禁 At the beginning of the founding of the People’s Republic of China, when the first five-year plan began and when the establishment of major administrative regions was abolished, China began to have a uniform cost accounting system for industrial enterprises in China. In the 35 years since this, especially in the nearly 10 years of implementing reforms and opening up policies, production technology has undergone significant development. Computing technology has also begun to enter the electronic age. The unified centralized management (including price) system is changing. The status is developing in the direction of self-employment and self-financing. Major changes have taken place in the external and internal conditions of the company. According to the cost accounting system established by past historical conditions, it seems that there is a need for a major reform, otherwise it is not sufficient to adapt to the new situation. To reform, we must first emancipate the mind and break the “forbidden zone”. The rise in price has brought a series of problems to cost calculation and assessment, which is well known to everyone, but the attitude of “turning a blind eye” (the author himself) is also more. Why? Because this is a "prohibition