建国以来,长期应用计划成本与实际成本对比以及可比产品成本降低率两项指标来考核工业企业的产品成本,对于加强企业经营管理,节约成本,增产增收,曾起了较好的作用。近十几年来,随着经济体制改革的深入发展,对外开放的不断扩大,以上两项成本考核指标越来越不能适应经济发展的需要,有必要加以改进和完善。江泽民总书记1991 Since the founding of the People’s Republic of China, the long-term application of the comparison between planned and actual costs and comparable product cost reduction ratios to assess the product costs of industrial enterprises has served to enhance business management, save costs, and increase production and income. In the past decade or so, with the in-depth development of economic system reform and the continuous expansion of opening to the outside world, the above two cost assessment indicators are increasingly unable to meet the needs of economic development, and it is necessary to improve and perfect them. General Secretary Jiang Zemin 1991