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成本会计系统的设计必须以企业生产经营的运作过程为基础，符合其特点并提供体现其特点的经济信息。基于这个理论事实，本文从我国企业在市场经济环境中技术工艺变革和经营组织方式演化角度出发，论述我国企业采用作业成本法会计的必然性及其采用对提高企业经营管理水平的作用。
The design of the cost accounting system must be based on the operation of the enterprise production and operation, conform to its characteristics and provide economic information that reflects its characteristics. Based on this theoretical fact, this paper discusses the inevitability of adopting accounting method of ABC in China’s enterprises and its effect on improving the management level of enterprises from the perspective of technological process transformation and management organization evolution in the market economy environment.