我国会计制度改革以后,会计理论发生了较大的变化,许多基本概念也需要重新认识。本文中,笔者仅就有关成本与费用的问题谈谈自己粗浅的看法。一、关于“成本”与“费用”的定义目前,会计学界对成本概念的认识比较一致,均将其定义为对象化的耗费。一般认为有广义和狭义 After the reform of accounting system in China, the accounting theory has undergone great changes, and many basic concepts also need to be re-recognized. In this article, I only talk about my opinion about costs and expenses. First, on the definition of “cost ” and “cost ” At present, the accounting profession’s understanding of the concept of cost is more consistent, defined as the object of consumption. Generally considered broad and narrow sense