UC知道请英语高手帮忙翻译一下论文内容摘要,急~~~谢谢大家
来源：百度知道 编辑：UC知道 时间：2024/06/25 08:10:52
随着我国市场经济体制改革的不断深入，各行各业面临激烈的市场竞争。企业谋求经济效益以取得持续性的竞争优势，始终是现代企业管理必须考虑的首要问题。因此，加强财务管理，运用现代的先进成本控制方法是企业求生存、求发展的一个关键，其中，不断提高成本核算成为现代企业管理的核心内容。然而，我国为数不少的小企业成本核算现状不容乐观，还存在由内部利益驱动引发的成本会计信息失真、成本核算范围狭窄、列入产品成本的人工成本范围和内容不全、成本核算的方法不够合理等诸多问题，难以满足小企业参与市场竞争的需要，必须加以改进和完善。文章系统地阐述了目前我国许多小企业所采用的成本核算中存在的诸多缺陷，并就其产生的原因逐一地加以剖析，说明了其不能再继续适应企业面临着的激烈的市场竞争，现代企业管理需要更加关注成本核算，成本核算也必须更加科学化和系统化。文章最后就如何改进我国小企业成本核算中存在的问题进行探讨，并提出了加以改进和完善的几点建议。
关键词:
小企业 成本核算 成本控制 核算问题 对策
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才30分
As Chinese market economy and the deepening of structural reform, all walks of life to face the fierce market competition. Enterprises seeking to achieve sustained economic benefits of a competitive advantage, has always been a modern enterprise management must take into account the most important issue. As a result, strengthen financial management and advanced use of modern methods of cost control is the business of survival and development of a key, and continuously improve the cost become the core of enterprise management. However, a large number of small enterprises in China cost the status quo is not optimistic, there are still driven by the interests of the internal costs caused by distortion of accounting information, the narrow scope of the cost, the cost of the products included in the scope and content of labor costs was incomplete, inadequate cost-accounting method Reasonable and many other issues, it is d