从上世纪20年代以来,全球的经济发展迅速,企业的发展环境发生了翻天覆地的变化。传统意义上的成本会计计算方式和成本管理工具也难以适应企业日新月异的发展,因此,必须对传统的成本会计进行创新,而资源消耗会计便是会计成本创新的成果之一,本文主要研究成本会计创新与资源消耗会计的关系及资源消耗会计的具体内容。 Since the 1920s, the global economy has developed rapidly, and the business environment has undergone tremendous changes. Traditional cost accounting methods and cost management tools are also difficult to adapt to the rapid development of enterprises. Therefore, traditional cost accounting must be innovated, and resource consumption accounting is one of the outcomes of accounting cost innovation. This paper mainly studies cost accounting The Relationship between Innovation and Resource Consumption Accounting and the Specific Content of Resource Consumption Accounting.