论文部分内容阅读
随着经济体制改革的不断深化,有计划商品经济运行机制的建立,企业成本核算制度改革问题越来越受到人们的关注。近几年来,不少企业针对现行成本核算制度模式存在的问题,在成本核算制度模式方面作了某些改革。有的对外报告采用传统的完全成本核算制度,对内则应用变动成本核算制度;有的在对外报告不违反财税制度的前提下,实行了标准成本核算制度。但如何针对我国的实际情况,设计既适应宏观经济管理又满足微观经营管理需要的企业成本核算制度模式,还需要从理论上作进一步探索。
With the continuous deepening of the reform of the economic system and the establishment of a planned commodity economic operation mechanism, the reform of the enterprise cost accounting system has drawn more and more attention. In recent years, many enterprises have made some reforms in the mode of cost accounting system in light of the problems existing in the current cost accounting system model. Some of the external reports adopt the traditional complete costing system, while the internal application of the variable costing system; some do not violate the tax reporting system under the premise of implementing the standard costing system. However, according to the actual situation in our country, it is necessary to design a model of enterprise costing system that not only adapts to macroeconomic management but also meets the needs of microeconomic management, and needs further exploration in theory.