浅谈我国成本核算方法与国际惯例的差异杨改瑛财政部新颁布的＂两则＂都明确地提出了用国际通行的＂制造成本法＂取代过去执行多年的＂完全成本法＂。这两种成本法的变更绝不是简单的会计技术问题，而是财务成本核算方式由传统的计划经济模式向市场经济模式的转变。过去沿... Talking about the difference between China’s cost accounting method and international conventions The new “Two” issued by Yang’s Ministry of Finance clearly puts forward the use of the internationally accepted “manufacturing cost law” to replace the “complete cost method” that has been implemented for many years in the past. The change of these two kinds of cost methods is by no means a simple accounting technology issue, but a shift from traditional planned economic models to market economic models. Past along...