目前企业的责任成本核算与帐面成本(财务成本)核算之间存在着两张皮的问题,造成了许多弊端。由于责任成本尚未纳入会计核算体系,责任成本核算所依资料主要来自统计,而不是来自会计。因此对最终计算帐面成本没有作用。而帐面成本核算则是根据财务部门一套专门帐簿取得资料计算的,两者互不相干,各算各的帐。要改变这种局面,就必须将责任成本纳入企业产品成本核算轨道,使其融为一体。我的设想是: At present, there are two problems between the accounting of the enterprise’s cost of accountability and the book cost (financial cost), causing many drawbacks. Since the cost of liability has not yet been included in the accounting system, the cost of liability accounting data mainly from statistics, not from accounting. So there is no effect on the final calculation of the book cost. The book costing is based on a set of specialized financial department accounting information obtained from the books, the two are irrelevant, each count each account. To change this situation, we must integrate the responsibility cost into the cost accounting of the enterprise product to integrate it. My idea is: