当前,为了适应企业内部实行经济责任制的需要,不少会计理论工作者和从事实际工作的会计人员都在探讨如何改革现行的成本核算方法,以使成本核算起到划清经济责任,促使责任者自觉地起当家理财的作用。但是,在改革的过程中,还有一个怎样正确地看待现行成本核算方法的问题。在这个问题上,我认为,崔羽白同志主张取消定额比例法(见《财务与会计》1982年第6期、1984年第2期)的观点值得商榷,现就自己在实际工作中的 At present, in order to meet the needs of implementing economic responsibility system within enterprises, many accounting theoreticians and accounting personnel engaged in practical work are all discussing how to reform the current cost accounting methods so that cost accounting can make clear economic responsibility and promote responsibility Who consciously play the role of financial management. However, in the process of reform, there is also a question of how to correctly view the current cost accounting methods. On this issue, I think that Comrade Cui Yu-wei argued that the view of canceling the quota method (see Finance & Accounting No. 6, 1982, No. 2, 1984) is open to question.