真实的成本数据是进行经济效益审计的基础条件首先,成本是企业生产和销售产品所支出的费用总和,是资金补偿的源泉,成本又是考核企业生产经营成果的重要指标。因此,成本必须如实反映企业生产经营的消耗,既不应把不属于产品生产销售的费用计入成本,也不能把应计入成本的费用排除于成本之外。这里包含两层涵义,一是是否严格执行了国家规定的成本开支范围,二是国家规定的成本开支范围本身及其有关规定是 The real cost data is the basic conditions for economic efficiency audit. First of all, the cost is the total cost of production and sales of products, is the source of funds, the cost is to assess the production and operation of enterprises an important indicator. Therefore, the cost must accurately reflect the consumption of production and operation of the enterprise. Neither the costs that are not part of the production and sales of the products should be included in the costs nor the costs that should be included in the costs should be excluded from the costs. There are two levels of meaning here, one is whether the strict implementation of the national scope of the cost of expenditure, and second, the scope of the cost of the state itself and the relevant provisions of the