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党的十一届三中全会以来,许多企业经过初步整顿,成本管理工作虽然有了不同程度的改善,但仍然是经济工作中的—个薄弱环节。表现在成本管理混乱,不少企业成本不实,消耗高、浪费大,经济效益差。《国营企业成本管理条例》(下简称《条例》)的颁布施行,有利于国家机关对企业进行监督,促进企业依法办事,做好成本管理,增加企业盈利。一、关于成本开支范围《条例》对工业、交通运输、施工、农业、商业、外贸和物资供销等几个主要行业的成本开支范围,分别作了明确规定,同原财政法规比较,主要有以下几点变动:(一)某些同企业生产经营活动有关的开支,如停工期间支付的工资,职工福利费、设备维护费和管理费以及经同级财政机关批准核销
Since the Third Plenary Session of the Eleventh Central Committee of the Communist Party of China, many companies have undergone initial rectification. Although cost management has improved to varying degrees, it is still a weak link in economic work. The performance in the cost management is confusing, many companies have unreal costs, high consumption, waste, and poor economic returns. The promulgation and implementation of the “State-owned Enterprise Cost Management Regulations” (hereinafter referred to as the “Regulations”) will help state agencies supervise enterprises, promote enterprises to act in accordance with the law, do a good job in cost management, and increase corporate profits. I. About the scope of cost and expenditure The “Regulations” clearly stipulates the scope of costs and expenditures of several major industries such as industry, transportation, construction, agriculture, commerce, foreign trade, and material supply and marketing, and compare them with the original fiscal regulations. Some changes: (1) Some expenses related to the production and business activities of enterprises, such as wages paid during work stoppages, employee welfare expenses, equipment maintenance fees and management fees, and approvals from financial institutions at the same level