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社会主义国家的经济监督,是重要的经济管理和企业管理的一种职能。经济监督,可以用来作为保护公有财产、维护财经纪律、讲究经济效果和挖掘经济潜力的有效经济手段。产品成本是经济效果的重要因素,成本的检查监督,应是成本管理的重要课题,本文拟就成本检查监督的性质、地位、作用、方法、方式等,进行理论上的探讨。并在此基础上,针对当前我国成本管理上存在的问题,提出加强成本检查监督的意见。一、成本检查监督是成本管理的重要环节(一)成本检查与监督的性质
The economic supervision of socialist countries is an important function of economic management and enterprise management. Economic supervision can be used as an effective economic means to protect public property, maintain financial discipline, stress economic effects, and tap economic potential. Product cost is an important factor in economic effect. The inspection and supervision of costs should be an important topic of cost management. This paper intends to discuss theoretically the nature, status, role, methods and methods of cost inspection and supervision. And on this basis, in view of the current problems in China’s cost management, put forward suggestions to strengthen cost inspection and supervision. First, cost inspection and supervision is an important part of cost management (a) the nature of cost inspection and supervision