论成本会计的理论结构

Theoretical Structure of Cost Accounting

成本会计是会计学相对独立的一个分支学科,其理论构成有成本会计的目标、假设、对象、原则等要素。这些要素是一个有机联系的整体。其中,成本会计目标属于成本会计理论结构的最高层次,也是成本会计理论的基石。成本会计的假设规定了成本会计运行的前提和制约条件;成本会计对象及要素的确认和计量,体现了成本会计目标的具体要求;成本会计原则作为成本会计工作的基本指导方针和实务处理的具体规范,是保证成本会计目标得以实现的强有力手段。

Cost accounting is an independent branch subject of accounting, involving target, hypothesis, object, and principle of cost accounting in theory. These factors are well-organlzed. The target of cost accounting is the top level of its theoretical structure and the foundation of cost accounting. Hypothesis of cost accounting stipulates the precondition and constraint of operation of cost accounting; confirmarian and measurement of its target and dement indicates the concrete requirement of its target; as a basic guideline of cost accounting and a concrete norm of accotmting practice, the principle of test accounting is an effective means to realize the target of cost accounting.