船舶制造企业成本核算方法的六大变化

Six Changes of Cost Accounting in Manufacturing Industry of the Ship

1998年以来 ,中华人民共和国财政部相继颁布了 13个具体会计准则 ,对于规范会计操作 ,保证会计信息真实、完整 ,加强经济管理和财务管理 ,起到了巨大的作用。本文主要讨论船舶制造企业在《企业会计准则 -建造合同》规范下 ,成本核算方法上的一些变化 ,以便在具体会计准则贯彻、运用上抛砖引玉。

Since 1998,the Ministry of Finance of the People's Republic of China has promulgated 13 accounting standards. They play an important part in ensuring truth and entirety for accounting information. The article discusses some changes of cost accounting in the manufacturing industry of the ship for business accounting standard of building contract.