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中国式成本会计准则是我国成本会计实践的经验总结,同时也是指导和进行成本会计工作的规范。建立中国式的成本会计准则,应力求体现我国成本会计的性质,反映我国成本会计的根本要求。在总结和概括我国成本会计实践的同时,还应积极借鉴国外一些行之有效的、符合我国国情的经验。经过反复实践和总结,使之日臻完善。我们设想的中国式成本会计准则,简要地概括如下: 1、统一性与相对灵活性准则。我国的经济是社会主义商品经济。基于社会化大生产和生产资料公有制的要求,社会主义国家负有对宏观经济控制,对国民经济综合平衡的职责(统一性),因此,对于成本会计来说,首先要求遵循统一性的准则。即对国家所规定的成本开支范围、成本核算方法,必须严格遵守,以保证行业
The Chinese-style cost accounting principle is the experience summary of China’s cost accounting practice, and it is also the norm of guiding and carrying out the cost accounting work. The establishment of Chinese-style cost accounting standards should strive to reflect the nature of cost accounting in China and reflect the basic requirements of cost accounting in China. While summarizing and summarizing the practice of cost accounting in China, we should also actively learn from some of the most effective and consistent experiences in China. After repeated practice and summing up, it will continue to improve. The Chinese-style cost accounting guidelines we envisage are briefly summarized as follows: 1. Uniformity and relative flexibility guidelines. The economy of our country is a socialist commodity economy. Based on the requirements of socialized large-scale production and public ownership of production materials, socialist countries have the responsibility (integration) of controlling the macro economy and comprehensive balance of the national economy. Therefore, for cost accounting, it is first required to follow the principle of unity. That is to say, the scope of costs and expenditures stipulated by the state and cost accounting methods must be strictly observed to ensure the industry