《企业财务通则》和《企业会计准则》及新的行业财务会计制度将从七月一日起施行,这是我国40多年来财务会计制度的一次重大改革,对企业转换经营机制,提高财务人员素质和管理水平,使我国财务会计管理体系逐步向国际惯例靠拢都将产生重大影响。新的财务会计制度无论就成本核算的内容还是成本开支范围都作了重大改革。但无论怎样变化,成本指标仍是企业生产经营综合指标,成本的高低直接关 The General Rules for Enterprise Finance and the Accounting Standards for Business Enterprises as well as the new system of financial accounting will come into effect on July 1, a major reform of the financial and accounting system in the past 40 years in our country, which will transform the operational mechanism and financial officers Quality and management level, so that our financial accounting management system gradually move closer to international practice will have a significant impact. The new financial accounting system has made significant changes both in the content of costing and in the scope of cost expenditures. However, no matter what changes, the cost index is still a comprehensive index of production and operation of the enterprise, the level of the cost is directly related