现行的工业企业会计报表体系中,成本报表主要是为高度集中的计划体制服务的,其作用甚微。如生产费用表的主要功能是考核企业生产费用预算执行情况,为国家计算国民收入服务,对企业的实际用途不大。事实上大多数企业在编制此表时,是采用倒轧的方法填列的,数据的可靠性较差。商品产品成本表的主要功能是考核企业可比产品成本计划的完成情况,实际上远来能达到这个目的。事实是,从“六五”期间至今,国家下达的成本降低指标每年都是 In the current system of accounting statements for industrial enterprises, the cost statements mainly serve the highly centralized planning system and its role is minimal. For example, the main function of the production fee schedule is to assess the implementation of the enterprise’s production cost budget, and to serve the country’s calculation of national income. The actual use of the company is not significant. In fact, most companies are using the method of back-rolling when preparing this form, and the reliability of the data is poor. The main function of the commodity product cost table is to examine the completion of the company’s comparable product cost plan, which can actually achieve this goal. The fact is that from the “6th Five-Year Plan” period to the present, the cost reduction targets issued by the