我国企业会计成本核算问题研究

Research on the Cost Accounting Problems of Chinese Enterprise Accounting

随着我国市场经济的高速发展,企业之间的竞争愈发激烈,对企业财务管理提出了更高的要求。论文简述了会计成本核算的含义及重要性,对当前我国企业会计成本核算中存在的问题进行分析,并针对性地提出了优化会计成本核算模式的实现路径,旨在通过分析当前我国企业会计成本核算现状,提出有效开展成本核算及财务管理的方案,促进成本核算改革,为推动企业可持续发展提供理论参考。

With the rapid development of China＇s market economy, the competition among enterprises is becoming more and more intense,which puts forward higher requirements for financial management of enterprises. The paper briefly expounds the meaning and importance of cost accounting, analyzes the problems existing in the cost accounting of China＇s enterprises, and puts forward the realization path of optimizing the mode of cost accounting. The purpose of this paper is to put forward the scheme of effectively carrying out the cost accounting and financial management through analyzing the current status of cost accounting of Chinese enterprises, so as to provide theoretical reference for the reform of cost accounting and the sustainable development of enterprises.