我国现行的成本核算方法,经过十多年来的不断革新,为国民经济核算和宏观决策提供了大量的信息,起到了积极作用。但在有计划的商品经济体制的新形势下,仍很难适应经济发展和改革的需要,且日益暴露出种种弊端。因此,改进现行成本核算方法是当务之急。现对改进的目标和方法作以下探讨: 一、改进现行成本核算方法的目标1.必须与有计划的商品经济和经济改革发展的新形势相适应。要使会计核算能正确地揭示经济活动中出现的新情况和新问题,就应采用相适应的成本核算方法。如在当前经济发展过程中, The current cost accounting method in China, after more than a decade of continuous innovation, has provided a great deal of information for national economic accounting and macroeconomic decision-making, and has played a positive role. However, under the new circumstances of a planned commodity economic system, it is still difficult to adapt to the needs of economic development and reform, and increasingly various drawbacks have been exposed. Therefore, improving the current costing method is a top priority. Now we will discuss the objectives and methods of improvement: 1. The objective of improving the current cost accounting method 1. It must be compatible with the new situation of planned commodity economic and economic reform and development. In order for accounting to correctly reveal new situations and new issues arising from economic activities, appropriate cost accounting methods should be adopted. As in the current economic development process,