目前,成本问题确实应该很好研究。它就象一面镜子,能够反映出企业经营管理的真面目。研究它就是研究企业整顿,就是研究提高经济效益。近几年来,我国工业企业产品的成本为什么上升的多,下降的少?利润水平下降的多,上升的少?企业收入不包干就难以完成?是不是原来成本核算不实;现在实际了呢?这都是亟待研究清楚的问题。我认为,主要原因还是在实际工作中,存在不少实际问题。几十年来我们天天蹲在企业里,对这些实际问题十分清楚,并且天天为之焦虑不安。我们如饥似渴的学习各种报章杂志上发表的经济论著,迫 At present, the cost issue should indeed be well studied. It is like a mirror and can reflect the true face of business management. Researching it is to study enterprise reorganization, that is, research to improve economic efficiency. In recent years, why has the cost of China’s industrial enterprises increased more than the decline in the number of products? The level of profits has fallen by a large margin, and it has risen less? It is difficult to complete the income of enterprises without lump sum? Is it because the original cost accounting is not true; is it practical now? This is a question that needs to be studied clearly. In my opinion, the main reason is that there are many practical problems in practical work. For decades, we have been in business every day. We are very clear about these practical issues and we are anxious about it every day. We are eager to learn the economic works published in various newspapers and magazines.