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成本历来都是各企业竭力保护的商业秘密,有很多企业为了不让成本信息泄露出去,而花费大量的人力、物力、财力去保护其成本信息。而成本不公开带来了很大的负面影响。笔者认为,随着我国现代企业制度的建立,市场经济的不断发展、完善,企业应公开其成本,提高其财务信息的透明度,便于企业间相互交流经验,治理会计信息失真,提高企业财务报告的质量。
Costs have always been the business secrets that enterprises are trying their best to protect. Many enterprises spend large amounts of manpower, material resources and financial resources to protect their cost information in order to prevent cost information from being leaked out. The cost is not open has brought a great negative impact. The author believes that with the establishment of modern enterprise system in our country, the continuous development and improvement of market economy, enterprises should open up their costs, enhance the transparency of their financial information, facilitate the exchange of experience between enterprises, control the distortion of accounting information, and improve the financial reporting of enterprises quality.