作业会计在我国的理论与实践

分析了高科技环境下传统成本信息的扭曲问题，介绍了作业会计的基本概念，通过对作业成本法和制造成本法的比较研究，阐明了作业成本核算的程序和方法。探讨了作业会计在我国运用的难点所在，提出作业会计是我国成本核算的发展方向。

Theory and Practice of Activity Accounting in China

This paper analyses the distortion problem of traditional cost information under the hi tech environment,introduces the basic concept of activity accounting,descrbes the procedure and method of activity cost accounting via the comparative study of activity cost method with manufacturing cost method.Also,this paper discusses where is the difficult point in the application of activity accounting in China and suggests that activity accounting is the developing direction of cost accounting in China.