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《重要商品和服务价格成本监审暂行办法》(国家计委25号令)已于今年6月1日起施行。做好成本监审工作,需要对价格成本的规范性定义及其与会计成本的差异等问题在理论上作出更加深入的研究,需要对价格工作中成本核算的实践经验进行科学和系统的总结。从本期开始,开辟“成本监审”,希望价格部门的同志和社会各界的朋友踊跃投稿,对价格成本的理论与实践问题进行研究探讨。本期刊登湖南省物价局吴大友同志的文章,供读者参考。
The Interim Measures for the Supervision and Examination of the Price of Important Commodities and Services (Order No.25 of the State Development Planning Commission) came into force on June 1 this year. To do a good job in cost supervision and examination, we need to make a more in-depth theoretical study of the normative definition of price costs and their differences from accounting costs, etc., and make a scientific and systematic summary of the practical experience of cost accounting in price work. From the beginning of this issue, it has opened up a “cost supervision and examination system” and hoped that the comrades in the price sector and friends from all walks of life would enthusiastically submit articles on the theory and practice of price costs. This issue of Hunan Provincial Price Bureau Comrade Wu Dayou article, for readers reference.