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赵紫阳同志指出:“今后我们考虑一切经济问题,必须把根本出发点放在提高经济效益上,使我国经济更好地持续发展.”会计与提高经济效益有着天然的血缘关系,摆在会计理论工作者和实际工作者面前的一项任务就是要以提高经济效益为中心来建立会计学的理论.为此,必须总结我国会计工作的经验,借鉴外国会计科学的成就.在总结自己经验时,必须以提高经济效益为中心,在借鉴外国成就时,必须考虑我国的国情,做到洋为中用.下面仅就成本计算问题,谈一谈目前我国工业企业成本计算存在的问题,并介绍一下西方资本主义企业实行的标准成本制度.
Comrade Zhao Ziyang pointed out: “In the future, when we consider all economic issues, we must put the fundamental starting point on improving economic efficiency, so that our country’s economy can continue to develop better. ” Accounting and improving economic efficiency have a natural blood relationship, placed in accounting One of the tasks faced by theoreticians and practitioners is to establish accounting theory centered on improving economic efficiency. To this end, we must sum up the experience of accounting in China and draw lessons from the achievements of foreign accounting science. When summing up one’s own experience We must focus on improving economic efficiency. When we learn from foreign achievements, we must consider our country’s national conditions and achieve foreign use. The following is a discussion of cost calculation problems in China’s industrial enterprises, and we introduce the cost calculation problems. A standard cost system imposed by western capitalist enterprises.