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成本补偿不足已成为制约我国企业生存和发展的重要因素。如何走出困境,这是当前会计界和经济界普遍关注的问题。在成本补偿的研究中,人们对物价上涨和财务制度两方面所引起成本补偿不足的原因和影响,作了大量的探讨和分析,但对成本没有得到及时补偿正在加剧成本补偿不足的矛盾,却缺乏足够的认识和相应的对策。因此,本文专就后一问题进行分析,并提出自己的看法和意见。一、成本补偿的误区所谓成本补偿是指企业从销售商品和提供劳务的货币收入中,按所耗的物化劳动和生产者必要活劳动的
Insufficient cost compensation has become an important factor restricting the survival and development of Chinese enterprises. How to get out of the predicament is a common concern in the accounting and economic circles. In the study of cost compensation, people have made a lot of discussion and analysis on the causes and impacts of insufficient cost compensation caused by rising prices and financial systems. However, the lack of timely compensation for cost has aggravated the problem of insufficient cost compensation. Lack of sufficient awareness and corresponding countermeasures. Therefore, this article will analyze the latter issue and put forward its own opinions and opinions. I. Misunderstanding of cost compensation The so-called cost compensation refers to the fact that, from the money income from the sale of goods and the provision of labor services, the enterprise uses the materialized labor consumed and the producer’s necessary living labor.