【作者】 周园；

【导师】 万寿义；

【作者基本信息】 东北财经大学 ， 会计学， 2011， 博士

【摘要】 本文对我国企业成本会计准则的构建进行了研究。2010年4月财政部下发了《关于调研报送企业产品成本核算与成本管理有关情况的通知》,标志着我国开始了制定全国统一的产品成本核算制度的步伐。但关于此方面的理论研究却相对滞后,有鉴于此,笔者以规范研究为主,在已有研究成果的基础上,比较全面、系统地对我国企业成本会计准则的构建进行研究。本文首先对已有研究现状进行了梳理,并对其进行评述,对相关概念进行了辨析,认为成本会计准则相对于成本会计制度、成本会计标准等制度形式而言更适合我国企业成本核算制度未来发展的方向,并对企业成本会计准则的概念进行了界定。其次,对企业成本会计准则制定的理论基础进行了分析,通过分析认为：由于信息不对称现象的广泛存在、成本管制的需要和制度变迁理论对社会经济的作用,客观上存在着变更旧制度、建立新制度,以适应新的经济环境和企业管理的需要。再次,对美国、日本、印度、韩国的成本会计准则和德国的成本会计规则进行了较为全面的分析,揭示了它们在制定背景和具体内容等方面具有的共同特征,及其在以成本为基础定价的政府采购领域、国有企业绩效审计领域、应对国际反倾销、管制垄断、以及促进企业成本核算和管理水平的提高等方面所发挥的积极作用。在以上分析的基础上,进而分析了我国构建企业成本会计准则的必要性和可行性。从制度因素、企业成本会计实务现状、特殊领域或行业对成本管制的需要,以及与国际成本核算惯例的趋同等四个方面,分析了我国制定企业成本会计准则的必要性。从制度角度而言,旧有的国营企业成本管理条例已经不能适应企业成本核算和管理的需要,企业会计准则和制度对企业成本核算的规定有限,而且由于成本会计和财务会计两者侧重的重点不同,财务会计准则不能完全代替成本会计准则,这些制度因素已经对我国企业成本核算和管理水平的提高构成了限制,存在着变革旧制度的需要；从对我国企业成本会计实务现状调查的结果来看,我国企业整体核算水平不高,存在着成本核算不规范、准确性差、成本核算和管理方法落后等现象,需要通过企业成本会计准则的制定规范企业的成本会计实务,促进企业成本核算和管理水平的提高；从对以成本加成法定价的公用事业、国有企业绩效审计、政府采购、军事采购和BOT项目等特殊领域和行业的分析来看,存在对成本监审的需要,需要为这些领域或行业的成本审计提供成本标准；而且,随着国际成本核算原则和惯例的不断协调与融合,我国需要吸收国际上先进的成本核算原则和惯例,一方面改进企业成本核算和管理方法,另一方面通过缩小与国际通行惯例的差异,减轻由于在成本核算方面的差异所导致的我国企业在国际反倾销诉讼中的不利地位。并从我国的经济环境、制度环境、文化环境和成本会计理论研究等方面分析了我国制定企业成本会计准则的可行性。而且对我国制定企业成本会计准则的成本收益进行了分析,从制度经济学的角度分析了企业成本会计准则的可行性。对我国企业成本会计准则的理论体系进行了探讨。企业成本会计准则的构建首先应该研究作为企业成本会计准则基础的理论结构的构建。由于我国不同领域对成本核算进行规范的要求不同,因此应该建立分层次的企业成本会计准则,可以包括三个层次：适用于全社会范围内所有企业的一般成本会计准则,适用于军事采购的军事采购成本会计准则,适用于公用事业的分行业的成本会计规则,其中,企业一般成本会计准则居于主导地位,对其他两个成本会计规范具有指导作用。不同层次的企业成本会计准则具有不同的目标、对象、假设和原则,企业一般成本会计准则应该以促进企业成本核算的统一性与一致性、真实性和准确性,促进企业成本管理水平的提高、与国际成本核算惯例接轨为目标,并且企业一般成本会计准则应该以原则为导向。由于我国政府采购和军事采购存在很大的差异,分别采用不同的合同类型,因此,政府采购和军事采购分别适用不同的准则。军事采购成本会计准则的制定目标应该满足军事采购的特殊要求,应该包括：确保合同成本核算的统一性与一贯性；确保合同成本核算的真实性和准确性；以及准则的强制执行性。行业成本会计规则的制定目标与企业一般成本会计准则的制定目标基本相同,只是比企业一般成本会计准则更具强制性和规则性。企业成本会计准则的客体范围应该包括所有类型的企业,是关于企业成本核算方面的规定,既包括产品制造成本的核算也包括产品完全成本的核算。企业一般成本会计准则的假设包括：成本会计主体、持续经营、成本分期、货币计量和公正分配,军事采购成本会计准则和行业成本会计规则的基本假设与企业一般成本会计准则的基本假设相同。企业一般成本会计准则的基本原则包括：相关性与可靠性原则、一贯性和可比性原则、受益性原则、透明性和可审计性原则、成本效益原则,它是企业组织成本核算的基础。军事采购成本会计准则的基本原则与企业一般成本会计准则的基本原则基本一致,只是军事采购成本会计准则针对的是军事采购的合同成本,它更强调军事采购承包商合同成本的相关性与可靠性、承包商合同成本核算的统一性与一贯性、承包商合同成本的受益性、承包商合同成本的透明性和可审计性、军事采购的成本效益原则以及承包商合同成本的合法性。行业成本会计规则的基本原则与企业一般成本会计准则的基本原则相同,只是更强调产品成本的合法性。对企业成本会计准则应包括的主要内容进行了设想,企业一般成本会计准则的主要内容至少应该包括：总则；成本的定义和分类；直接成本与间接成本确认、归集和分派的原则和方法；各项要素费用的确认、归集和分派的原则和方法；废品损失的核算；在产品和产成品的核算；成本计算的主要方法和辅助方法；成本报表的编制和呈递,以及成本资料的保存。企业一般成本会计准则不要求企业必须披露成本报表,但在国有企业绩效审计、政府采购和BOT项目中的企业有义务向相关的政府部门呈递并披露成本报表。军事采购成本会计准则的内容应该包括：合同允许成本；成本分期；直接成本和间接成本的划分、归集和分派的原则和方法；构成军品成本要素的材料、人工、辅助费用、固定资产的折旧和更新改造,无形资产的摊销、管理费用、财务费用等的计量、归集和分派的原则和方法；一些特殊成本项目的处理方法等,为完善军事采购成本法规体系,可以制定豁免条款和范围层次来提高准则的灵活性,并构建以军事采购成本会计准则为核心的军事采购成本会计法规体系。行业成本会计规则在企业一般成本会计准则规定的内容的基础上,还应该严格限定应计入成本的项目、同一行业可使用的成本核算方法,并规定行业统一成本报表的内容和格式。军事采购范围内的承包商和公用企业必须向相关部门呈递和披露成本报表。最后,本文探讨了企业成本会计准则的制定主体、制定和实施步骤,以及与现有企业会计准则的协调,认为企业成本会计准则应该由财政部会计司会同相关部门和人员制定。企业成本会计准则的制定和实施应该遵循循序渐进的过程,企业一般成本会计准则可以首先在国有企业、政府采购和BOT项目的供应商或承包商中试行,在其他企业推荐执行,在试行效果良好的基础上再在所有企业普及,为保障准则的制定和顺利实施应该为企业成本会计准则的制定和实施创造必要的基本条件。由于成本会计需要同时为财务会计和管理会计提供成本信息,因此,企业成本会计准则不应该隶属于现有企业会计准则体系之中,应该单列体系,以满足成本会计为不同目标提供不同信息的需求。企业成本会计准则应该与财务会计准则和审计准则相协调,在制造成本核算方面应该尽量减少企业成本会计准则与财务会计准则之间的差异,企业成本会计准则应该为审计准则提供有利于成本审计执行的成本标准。更多还原

【Abstract】 However, theoretical research on this area is lagging behind; the view of this, the author researches importantly the construction of cost accounting standards through normative research. On the basis of existing research results, the author researches to build the cost accounting standards of Chinese enterprises comprehensively and systematicallyThis paper firstly reviews and comments the existing research results and analyzes the related concepts, believes that the cost accounting standards relatively to the cost accounting system are more suitable for the future and development of Chinese enterprises and are the direction of development of cost accounting system reform in China, and defines the cost accounting standards.This paper analyzes theoretical basis for construction of cost accounting standards, through the analysis, believes since the widespread presence of information asymmetry, the need for cost control and theory of institutional change on role of the society and economy, the old and outdated system must be changed to meet the requirement of economic environment and business management.This paper introduces and analyzes comprehensively American cost accounting standards, Japanese cost accounting standards, Indian cost accounting standards, Korean cost accounting standards, and German cost accounting regulation. The paper draws the conclusion that cost accounting standards is helpful for controlling the cost of government procurement, preventing the funds’running off, promoting enterprise cost management and competitiveness.This article analyzes the necessity and feasibility of construction of cost accounting standards. This article analyzes necessity of construction of cost accounting standards, from the view points:the current situation of cost accounting in Chinese enterprises, the requirement of cost controlling in some special industries and areas, and the need of consistent with the international costing principle. From the system point of view, the old cost accounting system is outdated and financial accounting standards and cost accounting standards focus on different areas. They both block the improvement of Chinese enterprise costing and cost management. From the view of cost accounting practices of companies, the conclusion can be draw that in general enterprise’s costing and cost management is backward. It is necessary to promote enterprise’s costing and cost management. By studying public utility, performance audit of state-owner companies, government procurement, arms procurement and BOT, it is necessary to establish cost accounting standards to provide cost auditing standards. Chinese enterprise must absorb the international advanced cost accounting principles and practices, in the process of coordination and integration of international costing principles and practices, to promote enterprise’s costing and cost management and reduce worse situation of China’s enterprises in the international anti-dumping lawsuit. From the point of economic environment, institutional environment, cultural environment and theory environment, construction of cost accounting standards is feasible.This paper discusses theory system of cost accounting standards. Theory system of cost accounting standards helps to explain guidance, evaluate and improve the cost accounting practices. So theory system of cost accounting standards should be studied firstly during construction of cost accounting standards. In China, the specification of different areas has different requirements for cost regulation, so China should establish different levels of cost accounting standards. General cost accounting standards is applicable to all enterprises within the whole society. Military procurement cost accounting standards is for Military procurement. Sub-sector cost accounting rules is for public utility. Different cost accounting standards have different objectives, targets, assumptions and principles. General cost accounting standards should have the ability to promote uniformity and consistency& authenticity and accuracy of enterprise costing, promote the improvement of enterprise costing and cost management, and keep cost accounting practices with international cost accounting practices. General cost accounting standards should be Principle-oriented and recommend the enterprise to implement the standards. But the performance audit of state-owned companies, and the suppliers or contractors of government procurement and BOT projects must implement the standards. Because there are different in government procurement and military procurement, government procurement and military procurement are subject to different standards. Military procurement cost accounting standards should meet the special requirements of military procurement. It should be to promote uniformity and consistency& authenticity and accuracy of contract costing of enterprise, and enforcement. Cost accounting rules of the industry and the general cost accounting standards have the same goals, but cost accounting rules of the industry are mandatory and regularity. General cost accounting standards is suitable for all enterprise and they are the ruler of costing. The assumptions of general cost accounting standards include:cost accounting entity, going concern, the cost of staging, and monetary measures. Military procurement cost accounting standards and cost accounting rules of the industry have the same assumptions with general cost accounting standards. The general principles of general cost accounting standards include: the principles of relevance and reliability, the principle of consistency and comparability, the principle of benefit, the principle of transparency& audit ability and the principle of cost-effective. It is the basis for organization of cost accounting. The basic principles of military procurement cost accounting standards are consistent with general cost accounting standards. But the military procurement cost accounting standards is for the cost of military procurement contracts, it is more emphasis on the unity and consistency and transparency and audit ability of military procurement contracts and cost-effectiveness of military procurement contract. Cost accounting rules of the industry and general cost accounting standards have the same basic principles, but the former more emphasis on the legality of the product cost.This paper studies content of cost accounting standards. The main contents of the general cost accounting standards should at least include:General; definition and classification of the cost; direct costs and indirect costs; confirmation, measure, accumulation and allocation principles and methods of cost elements; scrap loss costing; in products and finished products costing; the main costing methods; preparation and presentation of cost report, and preservation of cost data. Military procurement cost accounting standards should include:contract allowable cost; cost staging; direct costs and indirect costs; labor and ancillary costs, depreciation of fixed assets, renovation, amortization of intangible assets, management fees, finance charges and other measurement, and distribution attributed to the principles and methods; some special side such as the cost of the project.This paper discusses the problems that may be encountered in the process of building cost accounting standards. It includes:who is the editor of cost accounting standards, the process of the building and implementation of cost accounting standards, and the coordination between the cost accounting standards and financial accounting and auditing standards. The editor of cost accounting standards must be the Ministry of Finance. The building and implementation of cost accounting standards should be step by step. The general cost accounting standards can be implemented in state-owner companies and the contractor of the government procurement and BOT, and then roll out in all enterprises. Cost accounting standards should not belong to current acconting standards.It should be as dependent standards. Cost accounting standards should coordinate with financial accouting standards.更多还原