随着经济体制改革的深入发展和全面推行经济责任制的需要,责任会计核算在加强企业成本管理、降低产品成本中的作用越来越突出显示出来。尤其是实行新会计制度后,国家相对减少了企业对外会计报表的数量和种类,改完全成本法为制造成本法,在一定程度上减少和简化了会计核算工作,这 With the deepening of the reform of the economic system and the need of implementing the economic responsibility system in an all-round way, the role of responsibility accounting in highlighting the cost management of enterprises and reducing the cost of products has become increasingly prominent. Especially after the implementation of the new accounting system, the state has relatively reduced the number and types of external accounting reports of enterprises. Changing the total cost method to the manufacturing cost method reduced or simplified the accounting work to a certain extent.