中国出版企业从严格意义上说没有完全市场化,出版运行机制长期受计划经济观念的影响,企业成本管理的意识相对淡薄,成本管理还只停留在成本核算的初级阶段。尤其是综合性出版社,普遍存在经营管理成本增加、多元化发展规 Chinese publishing enterprises are not completely market-oriented in the strict sense. The publishing operation mechanism has long been influenced by the concept of planned economy. The awareness of enterprise cost management is relatively weak, and cost management still remains in the initial stage of cost accounting. In particular, comprehensive publishing houses, ubiquitous management and management costs, diversified development rules