社会主义企业是依法自主经营、自负盈亏、自我发展、自我约束的商品生产和经营单位,应当具有市场观念、竞争观念、生存观念和效益观念。而企业效益的关键在成本。成本是反映经济效益高低的一个综合性指标,不断降低成本是扩大社会主义积累和提高人民生活水平的重要源泉。然而,在当前竞争激烈的大环境下,企业尤其是国有大中型企业的成本常常居高不下,成为影响企业利润的突出问题。 A socialist enterprise is a commodity production and business unit that operates its business autonomously according to law and takes sole responsibility for its own profits and losses as well as its own development and self-restraint. It should have the notion of market concept, competition concept, survival concept and benefit. The key to business efficiency at the cost. Cost is a comprehensive indicator reflecting the level of economic benefits. Constantly reducing costs is an important source of expanding socialist accumulation and raising people’s living standards. However, in the current highly competitive environment, the cost of enterprises, especially large and medium-sized state-owned enterprises, is often high and has become a prominent issue affecting corporate profits.