随着资本市场日渐发达、信息源日益充足,会计信息价值显得日益重要。文章通过对经济成本和会计成本的分析,提出应该把经济成本的概念引入到会计核算中去,构建新的会计核算成本体系,以提高会计信息的使用价值。 With the capital market becoming more and more developed, the source of information is increasingly sufficient, the value of accounting information is becoming increasingly important. Through the analysis of economic cost and accounting cost, the article puts forward that the concept of economic cost should be introduced into accounting and build a new cost accounting system to improve the value of accounting information.