中国成本研究会1984年年会暨第5次理论讨论会于1984年12月19日至25日在北京举行.会议以《中共中央关于经济体制改革的决定》为指导,研究与讨论了成本管理制度改革、开展全面成本管理工作等一系列理论与实践问题.现将讨论的主要情况简介如下: (一)成本核算要从单一概念转向多种概念杨纪琬同志和许毅同志在大会的报告中都讲到,为了适应目前我国企业转轨变型的需要和不断提高经济效益的要求,必须打破传统单一的成本核算制度,变原来的单一成本概念和成本计算方法为适应多种不同需要的多种成本概念和成本计算方 The 1984 Annual Meeting of the China Cost Research Society and the 5th Theory Seminar was held in Beijing from December 19th to 25th, 1984. The meeting took the “Decision of the Central Committee of the Communist Party on Economic System Reform” as a guide, studied and discussed the cost management. A series of theoretical and practical issues, such as institutional reforms and the implementation of comprehensive cost management work, are summarized below. (1) Cost accounting must be changed from a single concept to multiple concepts Comrades Yang Jichen and Xu Yi are all present in the report of the conference. It is said that in order to meet the current needs of China’s enterprise transformation and the need to continuously improve economic efficiency, we must break the traditional single cost accounting system, change the original single cost concept and cost calculation method to adapt to a variety of different needs of a variety of cost concepts Cost calculation