英语高手帮忙翻译一下吧~急

来源：百度知道 编辑：UC知道 时间：2024/06/16 08:59:04
摘要
软件企业主要是指以计算机软件开发生产、系统集成、应用服务和其他相应技术服务为其经营业务和主要经营收入的企业。随着软件产业的发展和信息技术的不断提升，软件企业也得到了迅猛发展。但相对于软件企业的发展来说，成本管理问题确没有得到很好的解决，所以对软件企业成本的特征进行分析及对其成本进行科学的成本管理，是保证软件企业实现其管理目标的必要前提。本文通过分析软件企业的成本核算的特点和存在的问题，将责任会计理论引入企业的成本管理中并提出了相应的解决办法。

Software enterprise mainly refers to the computer software development and system integration and application of production services and other corresponding technical services for its business and main business income of enterprise. Along with the development of the software industry and information technology, software enterprises also got rapid development. But compared with the development of software enterprise cost management, no problem solving, good for software enterprise cost analysis of characteristics and its cost is the cost management, scientific management to ensure the software enterprises to realize the target of the necessary premise. Through the analysis of cost accounting software enterprise characteristics and existing problems, and will be the responsibility accounting theory in enterprise cost management and puts forward the corresponding solutions.

Software enterprises mainly refers to the production of computer software development, system integration,