摘要
新财务制度下,加强成本核算具有重要意义,能实现对资金的合理利用,提高企业成本控制水平,促进企业经济效益提升。但目前成本核算存在不足,对企业发展和运行效益提升产生不利影响。需要落实新财务制度的各项规定,并采取改进措施:完善组织机构,健全成本核算体系结构,落实成本核算责任制,并提高工作人员成本核算水平,重视现代信息技术应用。
Under the new financial system,it is of great significance to strengthen the cost accounting,to realize the reasonable utilization of funds,to improve the level of enterprise cost control and to promote the improvement of enterprise＇s economic efficiency. But the current cost accounting is inadequate with the development of enterprises and the operating efficiency improvement of the adverse effects. We need to implement the provisions of the new financial system and take improvement measures： improve the organization,improve the cost accounting system,the implementation of cost accounting responsibility system,and improve staff cost accounting level,attention to modern information technology applications.
作者
饶培培
RAO Pei - pei(Jiujiang Vocational College,Jiujiang Jiangxi 332000, Chin)
