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建国以来,国家通过成本立法,订立规章,实行监督,对保证经济合理布局,促使企业降低成本,取得了很大成就。但是,长期以来,由于左顿思想的影响,使国民经济比例严重失调,损失浪费惊人,成本管理名存实亡。三中全会以来,中央决策调整经济,改进管理,由于人们的成本观念不强,成本科学落后,成本立法不够健全,基础工作薄弱,加强成本管理,任务还是非常艰巨的。当前除进一步调整经济结构、组织结构、产品结构外,还必须从微观角度,改善企业成本管理,挖掘内在潜力。从地方财政部门角度看,当前企业成本管理存在的问题,可以概括
Since the founding of the People’s Republic of China, the state has made great achievements by adopting cost legislation, formulating regulations and implementing supervision, ensuring reasonable economic distribution, and encouraging enterprises to reduce costs. However, for a long time, due to the influence of Souton’s ideology, the proportion of the national economy has been seriously misaligned, losses have been astounding, and cost management has existed in name only. Since the Third Plenary Session, the Central Government has made adjustments to the economy and improved management. Because the people’s cost concept is not strong, the cost science is lagging behind, the cost legislation is not sound enough, the basic work is weak, and the cost management is strengthened. The task is still very arduous. At present, in addition to further adjusting the economic structure, organizational structure, and product structure, we must also improve the company’s cost management from a micro perspective and tap the internal potential. From the perspective of local financial departments, the current problems in enterprise cost management can be summarized