我国当前经济发展中最严重的问题是经济效益下降,生产成本上升。经济效益问题不解决好,会影响我国深化改革,治理整顿的进程,国民经济发展战略目标难以达到。因此,从当前和长远来看,降低成本,提高经济效益,无论在经济上、政治上都具有重要意义。正是基于此点,中国成本研究会于1990年6月16日至20日在江苏省吴县召开了第八次学术理论讨论会。参加这次会议的有中国成本研究会的部分理事,专家、教授、长期从事财务成本实际工作的同志和工矿企业的代表80多人,会议收到论文50篇。中国成本研究会名誉会长于光远同志给大会致倌,信中说,成本属于经济效益范畴,是用货币量来衡量的,它既反映实物量和活劳动的消耗,又反映价格水平。在通货膨胀还存在的情况下,降低成本就不完全是企业所 The most serious problem in China’s current economic development is the decline in economic efficiency and rising production costs. If the issue of economic efficiency is not properly solved, it will affect the process of deepening reforms and governing and rectifying our country. The strategic goal of national economic development is difficult to achieve. Therefore, from the current and long-term perspective, reducing costs and improving economic efficiency are of great significance both economically and politically. It is based on this that the China Cost Research Association held the eighth academic theoretical discussion in Wu County, Jiangsu Province from June 16 to June 20, 1990. Some of the directors of the China Cost Research Association, experts, professors, comrades who have been engaged in actual work on financial costs and representatives of industrial and mining enterprises for more than 80 people attended the conference. The conference received 50 papers. Comrade Yu Guangyuan, honorary president of the China Cost Research Association, gave the condolences to the conference. The letter stated that the cost is in the economic benefit category and is measured by the amount of money. It reflects both the consumption of physical objects and living labor and the price level. If inflation is still present, reducing costs is not entirely a matter of corporate