论文部分内容阅读
我国国营企业成本管理制度的建立和不断完善,是随着整个国家经济形势的发展变化而演变的。从国营企业成本管理制度发展变化的过程看,大致经历了三个阶段: 第一阶段 1950年至1965年,逐步建立以成本开支范围为中心的成本管理制度。建国初期,为了迅速地恢复和发展生产,克服企业财务管理上存在的某些混乱状况,普遍推行了经济核算制。1953年1月,财政部颁发了《国营工业企业统一成本计算规程》,统一了国营工业企业各基本生产车间和各产品工厂成本项目。初步建立了—个以成本开支范围为中心内容的,以计划、核算、监督为基本职能的成本核算体系。建立健全企业成本管理制度,不仅要严格控制和不断修订成本开支范围,而且要通过加强企业的
The establishment and continuous improvement of the state-owned enterprise cost management system in China has evolved along with the development of the entire country’s economic situation. From the perspective of the development and change process of the state-owned enterprise cost management system, it has gone through three stages: In the first stage, from 1950 to 1965, a cost management system focusing on the scope of cost expenditure was gradually established. In the early years after the founding of the People’s Republic of China, in order to rapidly restore and develop production and overcome certain chaotic conditions in the financial management of enterprises, the economic accounting system was generally implemented. In January 1953, the Ministry of Finance issued the “Uniform Costing Procedures for State-Owned Industrial Enterprises” to unify the basic production workshops and the various product factory cost items of state-owned industrial enterprises. A cost accounting system with planning, accounting, and supervision as its basic functions, centering on the scope of cost and expenses, has been initially established. Establishing and improving a corporate cost management system requires not only strict control and constant revision of the scope of cost and expenditure, but also the strengthening of corporate