中国成本研究会第三届理事会暨学术理论讨论会,于1988年5月4日至10日在青岛市召开,出席这次会议的有理论界和实际工作部门的专家、学者共120人。名誉会长于光远同志给大会来信,提出了当前成本研究的重要任务。会长许毅同志主持了大会,并作了重要报告。会议对改革成本管理体制,加强成本管理工作;增强成本意识,改进成本考核;分析成本上升的原因与降低成本的对策,以及承包经营责任制下的成本管理等问题,都作了认真的探讨. The 3rd Council of China Cost Symposium and Symposium on Academic Thesis was held in Qingdao from May 4 to May 10, 1988 with a total of 120 experts and scholars from the theoretical and practical departments attending the symposium. Honorary President Comrade Yu Guangyuan wrote a letter to the General Assembly, putting forward the important task of the current cost study. President Xu Yi presided over the meeting and made an important report. Meeting on the reform of cost management system, strengthen cost management; enhance cost awareness, improve cost assessment; analysis of the reasons for cost increases and cost-cutting measures, as well as contract management under the responsibility of cost management and other issues, have made serious discussions.