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随着经济体制改革的深入和商品经济的发展,作为会计改革重要组成部分的成本核算改革,也成为企业改革的重要课题,本文从分析现有成本核算模式存在问题入手,对企业成本核算模式的改革谈一些初步的想法。
With the deepening of the economic system reform and the development of the commodity economy, the reform of cost accounting as an important part of the accounting reform has also become an important issue for enterprise reform. This article starts with an analysis of existing problems in the cost accounting model, and discusses the cost accounting model of the enterprise. The reform talks about some preliminary ideas.