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去年三月,我国“国营企业成本管理条例”已经正式颁布,在“条例”中对旧的成本开支范围作了不少修改和补充,这无疑对统一思想和加强企业成本管理将产生好的作用.同时,也应看到,事物总是不断发展变化的,新的成本制度与法规仍要受到实践的检验,从而再上升为新的理论,这是事物发展的普遍规律.目前我国学术界对社会主义成本理论的认识还不完全一致,对成本开支范围也还有不同的看法.不少企业对成本的实际支出还存在着执法不严,各行其是,乱挤成本等等表现.因此,进一步弄清现行成本开支范围中存
In March of last year, China’s “State-owned Enterprise Cost Management Regulations” was formally promulgated. In the “Regulations”, many amendments and additions have been made to the old scope of cost expenditure. This will undoubtedly have a good effect on unifying ideas and strengthening enterprise cost management. At the same time, we should also see that things are constantly evolving and changing, and new cost systems and laws and regulations still have to be tested by practice, and then rise to new theories. This is the universal law of the development of things. At present, the Chinese academic community The understanding of the theory of socialist cost is not completely consistent, and there are different views on the range of cost and expenditure. Many enterprises still have actual performance on costs, such as lax enforcement, inconvenient enforcement, and squeezing costs. Therefore, further efforts are being made. Clearing the current cost range