在我国企业的财务会计实务中,产品成本的确认行为混乱,尤其是在一些推行承包经营的企业,某些不良行为更为突出。企业成本确认行为是一个十分复杂的动态过程。我国企业成本确认行为的紊乱,其诱因是多方面的:既有宏观的也有微观的,既有制度的也有人为的,既有企业的也有会计人员本身的。这里,我 In the financial accounting practice of Chinese enterprises, the confirmation of product cost is confusing, especially in some enterprises that implement contracted management, and some bad behaviors are more prominent. The enterprise cost verification behavior is a very complicated dynamic process. There are many causes for the disorder of China’s corporate cost-confirmation behavior: both macroscopic and microscopic, both institutional and artificial, both corporate and accounting personnel themselves. Here, I