从美国成本会计准则看我国军事采购成本会计准则的构建  

Construction of Military Procurement Cost Accounting Standards in China Based on American Cost Accounting Standards

作　　者：万寿义[1] 周园[1] 

机构地区：[1]东北财经大学会计学院,辽宁大连116025

出　　处：《税务与经济》2011年第1期45-51,共7页Taxation and Economy

摘　　要：美国联邦政府采购成本会计准则建立的根本原因在于美国联邦政府采购中成本类型合同的使用。其与我国军事采购过程中成本类型合同的使用相似。为加强我国军事采购合同成本的管理,有必要构建我国军事采购成本会计准则,而美国联邦政府采购成本会计准则涵盖的内容、豁免条款和范围层次的使用,以及披露报表的编报,对于建立我国军事采购成本会计准则具有积极的借鉴意义。The U. S. federal government established procurement cost accounting standards because it applied cost contract into procurement. Military procurement in China also takes advantage of cost contract in the process of procurement. In order to strengthen the management of military procurement contract cost, it is necessary to es- tablish military procurement cost accounting standards. The content, exemption clauses, the scope of its use and its information disclosure of U. S. federal government procurement cost accounting can be considered as the refer- ence for establishing military procurement cost accounting standards in China.

关 键 词：美国 中国 成本会计准则 军事采购 

分 类 号：F234.2[经济管理—会计学] E232.5[经济管理—国民经济]