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随着我国现代化建设进程的加快,社会主义市场经济的不断完善和发展,特别是加入WTO之后,我国经济的国际化程度越来越高,国际经济技术合作交流日益广泛和密切,各行各业都正在发生着深刻的变化。来自企业内外两股压力的影响,成本会计也正在经历着深刻的变革。本文讲梳理成本会计的发展历程以及其最新的发展特征,最后提出加强成本会计的建议。
With the acceleration of the process of China’s modernization and the constant improvement and development of the socialist market economy, especially after China’s accession to the WTO, the degree of internationalization of China’s economy is getting higher and higher. The international economic and technological cooperation and exchange have become increasingly widespread and close, and all walks of life A profound change is happening. From both inside and outside the company’s pressure on the impact of cost accounting is also undergoing profound changes. In this paper, combing the development of cost accounting and its latest development characteristics, and finally put forward suggestions to strengthen cost accounting.