随着质量标准 ISO9000和 QS9000在全球的逐步普及,质量成本作为质量管理的有效工具正日益受到关注,迄今有关质量成本的理论研究也有了较为长足的发展。但是总体而言,目前的研究或立足于理论的评说,理论与实践的结合不够紧密,或仅仅关注企业实践中的质量成本核算和分摊等具体问题,没有置于全面质量管理之下探讨质量成本的问题。本文基于实践的视角评说理论的发展,并从企业全局的角度 With the gradual popularization of quality standard ISO9000 and QS9000 in the world, the quality cost is getting more and more attention as an effective tool of quality management. So far, the theoretical research on quality cost has made considerable progress. However, overall, the current researches are either based on the commentary of theory, the combination of theory and practice is not close enough, or only pay attention to the specific problems such as quality costing and apportionment in the enterprise practice, and not discuss the quality cost under the total quality management The problem. This article reviews the theory development from the perspective of practice, and from the perspective of the enterprise as a whole