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在世界经济全球化的趋势下,我国的市场经济形势也受到了一定程度的影响,现代市场经济正在进入新的发展阶段,高新信息技术时代已经到来。面对这种突如其来的形式变化,企业的会计环境也发生了一定的变化,企业要想适应现代化社会的发展,推动自身的经济建设,对成本会计制度的建立与完善是非常必要的。本文首先分析现阶段企业成本会计制度中存在的缺陷,然后找到有效的方法对成本会计制度进行完善。
Under the trend of global economic globalization, the market economy in our country has also been affected to a certain extent. The modern market economy is now entering a new stage of development. The era of high-tech information technology has arrived. Faced with this unexpected change in form, the accounting environment of enterprises has also undergone some changes. Enterprises must adapt themselves to the development of the modern society and promote their own economic construction, and it is necessary to establish and perfect the cost accounting system. This paper first analyzes the shortcomings in the present enterprise cost accounting system and then finds effective ways to improve the cost accounting system.