制定成本会计准则的必要性——基于价格管制和政府采购的视角

The Necessity of Formulating Accounting Standards:Perspective of Price Regulation and Government Procurement

文章运用垄断价格管制理论和福利经济学相关理论分析了当前出现垄断行业的"三高"以及政府采购成本偏高的现象,指出成本会计准则的制定是对垄断行业进行价格管制的前提,同时成本会计准则的制定必将有利于对政府采购成本实行有效控制,最后就如何制定成本会计准则提出了一些建议。

The paper analyzes phenomenon of ＂three high＂ in monopoly industries and high cost of government procurement with the monopoly price regulation theory and related theories of welfare economics, points out that the formulation of accounting standards into monopoly industries is the premise of price regulation and will be beneficial to effectively controlling the cost of government procurement. Finally, the paper puts forward some advice on how to formulate cost accounting standards.