近几年来,国家先后对企业财务会计制度,成本核算制度进行了一些改革。笔者认为,这些改革多限于量的改变,还不能适应商品经济发展的需要。本文想就建立无税成本核算制进行初步的探讨,以抛砖引玉。一、推行无税成本核算制的必要性大家知道,现行成本核算制是50年代吸取苏联的成本核算办法建立起来的,以含税价格为前提的含税成本核算制。即企业生产产品消耗的各种物质资料,均以含税价格计入产品成本,并以此计算产品的总成本和单位成本。这种成本核算制是与高度计划经济下的价税不分、税利不分相适应的。在高度的计划经济下,产品价格由国家确定,实现的利润全部上缴 In recent years, the state has carried out some reforms in its financial accounting system and cost accounting system. The author believes that these reforms are limited to quantitative changes and cannot yet meet the needs of the development of commodity economy. This article would like to conduct a preliminary discussion on the establishment of a non-tax cost accounting system, in order to initiate. I. Necessity of Promoting a Tax-free Cost Accounting System Everyone knows that the current cost accounting system was established in the 1950s when it used the cost accounting method of the Soviet Union to establish a tax-inclusive cost accounting system based on tax-inclusive prices. That is, all kinds of material information consumed by a company’s production products are included in the product cost at tax-inclusive prices, and the total cost and unit cost of the product are calculated accordingly. This kind of cost accounting system is compatible with the price of the highly planned economy, regardless of whether the tax or profit is not divided. Under a highly planned economy, the price of a product is determined by the country, and all realized profits are turned over.