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经国务院批准,财政部去年12月颁布了《企业财务通则》和《企业会计准则》 (以下简称“两则”),并于今年7月1日起施行,这是建国以来对企业财务会计制度进行的最重大改革。“两则”的颁布施行,必将对企业的经营管理和经营机制的转换产生重大和深远的影响。本文仅就“两则”规定成本核算采用制造成本法对企业内部经济责任制的影响谈点学习体会。
With the approval of the State Council, the Ministry of Finance promulgated the “General Principles of Corporate Finance” and “Accounting Standards for Business Enterprises” (hereinafter referred to as “two”) last December and implemented it on July 1 this year. This is the financial accounting system for enterprises since the founding of the People’s Republic of China. The most important reforms have been carried out. The promulgation and implementation of the “two provisions” will have a major and far-reaching impact on the transformation of the company’s business management and operating mechanism. This article only discusses the impact of the “two regulations” on cost accounting using the manufacturing cost method to the internal economic responsibility system of the enterprise.