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国务院最近发布了《国营企业成本管理条例》,这是国家为加强成本管理,降低成本耗费,把经济工作转到以提高经济效益为中心的轨道上来所制订的一项重要法规。认真贯彻执行这个条例,对于贯彻执行国家的方针政策,提高经济效益,增加财政收入,促进四化建设,具有重要的意义。党的十一届三中全会以来,随着经济责任制的逐步落实和企业整顿工作的深入开展,企业的成本管理工作有了不同程度的改善和加强。但是,成本管理不严,成本核算不实,财经纪律松
The State Council recently promulgated the “Regulations on the Cost Management of State-owned Enterprises”, which is an important statute set by the state on the track of strengthening cost management, reducing costs and shifting economic work to improving economic efficiency. Conscientiously implementing this regulation is of great significance to implementing the principles and policies of our country, improving economic efficiency, increasing financial revenue and promoting the four modernizations. Since the Third Plenary Session of the 11th CPC Central Committee, along with the gradual implementation of the economic responsibility system and the in-depth development of corporate rectification work, the cost management work of the enterprise has been improved and strengthened in varying degrees. However, lax cost management, cost accounting is not real, financial discipline loose