期间费用在企业会计核算中发挥着重要作用,其直接关系到企业的经营状况。但目前我国会计准则中对费用,尤其是期间费用规定还不够完善。这导致部分私营企业在实务中利用期间费用操纵利润,且大多私企还普遍存在期间费用增速快于主营业务收入,期间费用结构、发生额不尽合理等诸多问题。因此,本文以企业会计准则中的期间费用规定为基础,对当前我国私企期间费用控制中存在的问题及原因进行了深入分析,并提出了相应的建议,以期为我国私营企业进一步加强期间费用控制提供参考。 During the cost of accounting plays an important role in the enterprise, which is directly related to the business status of the enterprise. However, at present, China’s accounting standards on fees, especially during the provisions of fees is not yet perfect. This led some private-sector companies to manipulate profit during the course of their business operations, and most private-sector companies still enjoyed widespread expenses. The growth rate of expenses was faster than that of the main business, the cost structure during the period, and the unreasonable amount of expenses incurred. Therefore, this article based on the provisions of the accounting standards in the period costs, the current cost control during the period of private enterprises in our country the problems and causes of in-depth analysis and put forward the corresponding recommendations, with a view to China’s private sector to further strengthen the cost control for reference.