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财政部发布《企业财务通则》和《企业会计准则》以及行业财会制度,对企业的成本管理工作起到了强有力的推动作用。我们应该抓住这一有利时机,深入研究适应新形势下的成本管理的理论和方法,以改善成本管理,增强企业活力,提高经济效益。一、社会主义市场经济体制下成本管理的重要意义我国成本管理制度改革的重要内容之
The Ministry of Finance issued the “General Principles of Corporate Finance” and “Accounting Standards for Business Enterprises” as well as the industry financial accounting system, which has played a powerful role in promoting the cost management of enterprises. We should seize this favorable opportunity to in-depth study of the theories and methods of adapting to cost management under the new situation, so as to improve cost management, enhance enterprise vitality, and increase economic efficiency. I. The importance of cost management under the socialist market economy system The important content of China’s cost management system reform