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《中华人民共和国价格法》配套的价 格法规《重要商品和服务价格成本监审 暂行办法》(以下简称成本监审办法)正 式颁布实施。实施价格成本监审充分体 现了“成本监审,制定价格,监督检查” 的价格管理模式,其前提是搞好价格成 本监审。《成本监审办法》确立了价格成 本监审工作的法律和地位,依法实施价 格成本监审是价格行政审批制度的一项 重大改革,对进一步完善价格管理,提高 价格决策的科学性、透明度具有重要意 义。那么,《成本监审办法》实施一年多 以来,其情况如何呢?从有关资料显示, 存在着一些不尽人意的地方。一方面是 物价系统内本身的成本监审与定价的关 系还没理顺。有些地方没有按规定把成
The “Price Law of the People’s Republic of China,” supporting the price laws and regulations, “Important Measures for the Supervision of Price of Goods and Services Interim Measures” (hereinafter referred to as cost monitoring measures) was promulgated and implemented. The implementation of cost supervision and examination of costs fully reflects the “cost supervision, pricing, supervision and inspection ” price management mode, the premise is to do a good job monitoring the cost of costs. The “Cost Supervision and Examination Measures” established the law and position of price cost supervision and examination, and the implementation of price supervision and examination according to law is a major reform of the price administrative examination and approval system. It has the scientific and transparent functions of further improving the price management and raising price decisions Significance. So what is the situation since the implementation of the “Cost Audit and Examination Measures” for over a year? According to the information, there are some unsatisfactory places. On the one hand, the relationship between cost supervision and pricing in the price system itself has not been straightened out. In some places did not turn into a rule