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作为我国经济发展的重要力量,国有企业的固定资产拥有量和盈利能力都远高于私有企业,统计显示2014年国有企业净收益率占我国整个财政收益的20%左右,因此对其进行成本管理的研究具有深远的意义。然而我国有关国有企业成本管理的研究起步较晚,在认识和实践中仍然存在不少误区(如成本管理存在短期行为、成本管理信息不够真实可靠等),为此本文将就如何改善国有企业的成本管理进行重点探讨。
As an important force of our country’s economic development, the fixed assets ownership and profitability of state-owned enterprises are much higher than that of private-owned enterprises. Statistics show that in 2014, the net return of state-owned enterprises accounted for about 20% of the entire fiscal revenue of our country, so cost management Research has far-reaching significance. However, the research on the cost management of state-owned enterprises in our country started relatively late, there are still many myths in the knowledge and practice (such as short-term behavior in cost management and not enough truthfulness in cost management information). Therefore, this article will discuss how to improve the state- Cost management to focus on.