一、引言根据美国生产力协会的一项调查报告表明,上个世纪世界各大公司主要把“成长”放在第一位,而在本世纪各大公司不约而同地又把“成本”放在第一位。从中可以看出,成本管理与控制备受国际社会的高度重视,并把它作为事业持续成功的一个关键因素。毫无疑问,相关、可靠而且准确的成本信息是企事业单位管理决策和制定发展战略的最重要的基础信息之 I. Introduction According to a survey report of the American Productivity Association, the major corporations in the world mainly put their “growth” in the first place in the last century. In the turn of the century, all major corporations invariably put the “cost” On the first place. It can be seen that cost management and control are highly regarded by the international community as a key factor in the sustained success of their businesses. Undoubtedly, relevant, reliable and accurate cost information is the most important basic information for enterprises and institutions to manage their decisions and formulate development strategies