企业“两则”实施以后,我国的财会制度发生了一系列的变革,其中从完全成本法改为制造成本法,被称为成本管理方面的一项重大改革,并对这种改革的好处作了充分地分析。但是,笔者认为,无论是完全成本法还是制造成本法,都是人们经过实践总结并采用的一种成本计算和分配方法。根据核算和管理的需要,人们可以选取其中的一种方法,而无所谓哪一种方法落后或先进之说。从制造成本法实施以来反映的问题来看,制造成 After the implementation of the “two” of the enterprise, a series of changes have taken place in China’s accounting system. The change from the full cost method to the manufacturing cost method is called a major reform in cost management, and the benefits of such reforms are Fully analyzed. However, the author believes that either the full cost method or the manufacturing cost method is a cost calculation and distribution method that people have summarized and adopted through practice. According to the needs of accounting and management, one can choose one of these methods, and it does not matter which method is backward or advanced. From the perspective of the problems reflected in the implementation of the Manufacturing Cost Law, manufacturing