美国成本会计准则(Cost Accounting Standards,CAS)委员会是一个负责制定接受政府订货的合同成本的计量、分配、分摊标准的政府机构,成立于1988年,隶属于美国管理和预算署(Office of Managementand Budget,OMB)下设的联邦采购政策局(Office ofFederal Procurement Policy,OFPP),其前身为成立于1970年、隶属于国会的成本会计准则委员会。美国1950年军品法第七章规定,禁止承包商对政 The United States Cost Accounting Standards (CAS) Committee is a government agency tasked with setting the standard for measuring, allocating, and apportioning contract costs for government orders. Founded in 1988 as part of the Office of Management and Budget (OMB), the Office of Federal Procurement Policy (OFPP), formerly known as the Costed Accounting Standards Board, was formed in 1970 and is part of Congress. Chapter VII of the U.S. Arms Law of 1950 stipulates that contractors should not engage in political affairs