1993年7月1日实施“两则”“两制”以来,“成本会计”已从原来的行业会计中独立出来,成为一门会计学分支,在高校中作为一门独立的课程列入教学计划中,并在成本核算基础上加入成本预测、成本决策、成本控制等内容,大有与管理会计融为一体之趋势,造成课程内容的重复和学科的混乱。鉴于此,探讨有关成本会计的理论与实务问题当属必要。 Since July 1, 1993, since the implementation of “two” and “two systems,” “cost accounting” has become independent of the original industry accounting and has become a branch of accounting, as a Independent courses are included in the teaching plan, and cost estimation, cost decision-making and cost control are added into the cost accounting. This trend greatly integrates with management accounting, resulting in duplication of course content and subject confusion. In view of this, it is necessary to explore the theoretical and practical issues concerning cost accounting.