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近两年,国家为了搞活国营大中型企业。根据所有权与经营权分离的原则.大力推行承包。目前全国70%以上国营大中型工商企业已实行各种形式的承包经营责任制。在这种新情况下,国家对企业还有没有必要加强成本管理.有的同志认为.企业承包后,在成本管理上已形成自我约束机制,国家没有必要再强调加强企业的成本管理。我认为,企业承包后,国家更有必要针对新情况,加强宏观调控,改善成本管理。一、加强和改善成本管理的必要性 (一)克服企业短期行为。过去企业挤成本、增费用的问题一直比较突出,每次财务大检查都查出大
The past two years, the state in order to invigorate the state-owned large and medium-sized enterprises. According to the principle of separation of ownership and management, vigorously promote the contract. At present, over 70% of state-owned large and medium-sized state-owned industrial and commercial enterprises have implemented various forms of responsibility system for contracting management. In this new situation, there is still no need for the state to strengthen cost management for enterprises, while some comrades think that after the contracting of enterprises, a self-restraint mechanism has been formed in the cost management and the state does not need to emphasize the cost management of enterprises. In my opinion, after enterprises contract, it is even more necessary for the state to strengthen the macro control and improve the cost management according to the new situation. First, to strengthen and improve the cost management (a) to overcome short-term business behavior. Over the past squeeze the cost of the company, the issue of cost increases has been more prominent, each large financial inspection found large