改革企业会计核算模式的构思

On the Reform of the Business Accounting Mode

在历史成本会计核算模式下,成本核算与成本管理脱节,财产估价脱离企业资产的实际,利润的计量不能反映当期的经济效益.为适应宏观控制与微观搞活的要求,应以标准成本会计核算模式为会计改革的目标模式,但在标准成本会计核算模式的基础上应有所创新和发展.为此,就必须在理论上冲破传统会计观念的束缚.

According to the traditional mode of cost accounting,cost keeping is divorcedfrom cost management,the estimation of assets is divorced from its actual value,andprofit account can't reflect economic efficiency during a period.Therefore,the stand-ard cost accounting mode is proposed to be the goal of the accounting reform in orderto meet the needs of controlling national economy and making marketing brisk,andsome mew ideas are presented to develop the standard cost accounting mode,bredak-ing through the restriction of the traditional conception in theory.