随着全球经济一体化的发展和我国社会主义市场经济的不断进步,我国国有企业的发展面临着巨大的挑战,加强国有企业的成本核算,有利于提高企业的竞争力,促进企业的可持续发展。本文从加强国有企业成本核算的必要性出发,揭示目前国有企业成本核算存在的一系列问题,提出解决国有企业成本核算存在的问题的一些具体对策。 With the development of global economic integration and the continuous improvement of the socialist market economy in our country, the development of state-owned enterprises in our country is facing enormous challenges. Strengthening the cost accounting of state-owned enterprises is conducive to enhancing the competitiveness of enterprises and promoting the sustainable development of enterprises . Based on the necessity of strengthening the cost accounting of state-owned enterprises, this paper reveals a series of problems existing in current cost accounting of state-owned enterprises and puts forward some concrete countermeasures to solve the existing problems in cost accounting of state-owned enterprises.