我国大中型企业成本核算制度化的对策研究

Opportunities and Challenges for Cost Accounting Institutionalization of Large and Medium Size Enterprises in China

2012年2月15日,国家财政部发布了《企业产品成本核算制度(意见征求稿)》,这填补了我国在这一领域的制度空白,同时也为我国大中型企业提供了成本核算和成本管理的基本制度依据。文章总结了我国企业开展成本管理的实践经验,分析了我国目前进行成本核算制度化建设遇到的挑战,提出我国应在大中型企业逐步推进成本管理制度,通过成本控制,提高经济效益;同时应考虑不同行业及不同类型企业的特点,逐步构建和完善具有本国特点的成本核算管理制度。

On Feb 15, 2012, the State Ministry of Finance issued Cost Accounting Regulation on Enterprise Products （Exposure Draft ）, which fills in the blank of this field in China and also provide the basic principle of cost accounting and management of large and medium size enterprises in China. This paper summarizes the experience in cost management in China, analyses the challenges in the development of Chi- na^s cost accounting institutionalization and puts forward that China should gradually promote the cost management system and improve the economic profits through cost control and at the same time should take the features of different enterprises and industries into consideration and establish the cost accounting system with its own national characteristics.