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在杭州举行的中国成本研究会第四次理论讨论会上,对建立中国式的成本管理体系、除本分成法、成本核算不实、成本开支范围、成本管理责任制、成本与技术的关系、降低成本与国民经济各方面的关系等重要理论问题,展开了热烈讨论。现将争论较多的前两个问题的讨论情况简介如下: (一)建立中国式的成本管理体系问题代表们一致认为,借鉴国外先进的成本管理经验是必要的,但最重要的是要总结我们自己三十多年来成本管理的经验,建立中国式的成本管理体系。对成本法草案中规定的由预测、计划、控制、核算、分析、考核等六个环节组成的成本管理体系普遍持肯定态度,认为它反映了提高企业素质和提
In the fourth theoretical discussion meeting of the China Cost Research Association held in Hangzhou, the relationship between the establishment of a Chinese-style cost management system, the division of costs, the unreality of cost accounting, the scope of cost expenditure, the responsibility of cost management, and the relationship between cost and technology, The important theoretical issues, such as the reduction of costs and the relationship between the various aspects of the national economy, have been actively discussed. The discussion of the first two issues that are more controversial now is summarized as follows: (1) The representatives of the Chinese-style cost management system have unanimously agreed that it is necessary to learn advanced foreign cost management experience, but the most important thing is to summarize Our own 30-year cost management experience has established a Chinese-style cost management system. The Bank generally holds a positive attitude towards the cost management system, which consists of six stages of forecasting, planning, control, accounting, analysis, and assessment, as stipulated in the draft of the cost law, and believes that it reflects the improvement of corporate quality and