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《国营企业成本管理条例》公布后,我们组织企业财会人员进行了学习座谈,一致认为这是赐给我们财会人员的一把“尚方宝剑”,今后在执行财经纪律中有法可依,腰杆可以硬一些了。通过学习,大家有以下体会: 一是提高了对成本管理重要性的认识。过去有关成本管理的法规,都是由部委一级制订和颁布,这次由国务院发布,可见国家对成本管理工作的重视。从各企业的现状来看,成本管理工作是落后的。近年来,通过企业财务整顿,虽有一定好转,但成本管理仍然是企业的一个薄弱环节。《条例》公布后,企业在成本核算和管理方面有了统一的规定,为克服当前的混乱状况,促进企业成本管理工作逐步走上正轨创造了良好的条件。二是明确了成本开支范围,过去对成本开支范围虽有许多文件规定,但是零星分散,不少规定又经过多次修改补充,不便查对。这次《条例》对工业企业哪些费用列入成本、哪些费用不能列入成本,
After the promulgation of the Regulations on Cost Management of State-owned Enterprises, we organized study and discussion among enterprises’ finance and accounting staff and agreed that this is a “sword of honor” given to our accountants. In the future, we will have the means to enforce financial discipline, Can be harder. Through learning, we have the following experience: First, raise the awareness of the importance of cost management. In the past, the regulations on cost management were formulated and promulgated by the ministries and commissions. This time, the State Council promulgated the State’s attention on cost management. From the status quo of enterprises, cost management is backward. In recent years, through the consolidation of corporate finance, although a certain improvement, cost management is still a weak link in the enterprise. After the promulgation of the “Regulations”, the enterprises have provided uniform provisions on cost accounting and management, which created good conditions for overcoming the current chaos and promoting the cost management of enterprises gradually on the right track. Second, it clarified the range of cost expenditures. In the past, although there were many documentary provisions on the scope of cost expenditures, they were sporadic and scattered. Many regulations were supplemented after many amendments and inconveniences were found. The “Regulations” on industrial enterprises which costs included in the cost, what costs can not be included in the cost,