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我国目前的科室成本核算缺乏成本信息质量要求的约束和完整的成本科目体系,缺乏会计科目为数据接口,不便于向出资人报告财务状况和经营成果。目前,以责任考核为准的科室成本核算亟需进行继承和创新,提升科室成本核算层次,丰富其成本控制功能。实现成本核算与会计核算一体化需要做两个方面的工作:第一,实行全面成本核算,把所有的成本费用全部纳入到责任成本核算系统。第二,设置会计科目,通过会计科目将责任成本信息传递给财务会计系统。
The current departmental cost accounting in our country lacks the restriction of cost information quality requirements and the complete cost account system. It lacks accounting subjects as the data interface and is not convenient for reporting the financial status and operating results to the investors. At present, the departmental cost accounting subject to responsibility assessment urgently needs to be inherited and innovated, and the departments’ cost accounting levels are enhanced to enrich their cost control functions. To achieve cost accounting and accounting integration need to do two aspects of work: First, the implementation of a comprehensive cost accounting, all the costs and expenses into accountability costing system. Second, set up accounting subjects, through the accounting subjects will be responsible for the cost of information passed to the financial accounting system.