新经济条件下,随着新产品、新技术、新工艺的不断涌现,管理理论与方法也在不断创新,传统的成本会计面临严峻的挑战。如何改革现有的成本核算方法以适应新经济社会是亟待解决的现实问题。本文仅就新经济条件对成本会计核算的影响,如何适应新经济社会,改进成本核算体系进行阐述。 Under the new economic conditions, with the continuous emergence of new products, new technologies and new techniques, management theories and methods are constantly innovating, and the traditional cost accounting faces severe challenges. How to reform the existing cost accounting methods to adapt to the new economy and society is a real problem to be solved urgently. This article only on the impact of new economic conditions on cost accounting, how to adapt to the new economy and society, to improve the cost accounting system to elaborate.