成本历来是企业竭力保护的商业秘密。随着我国现代企业制度的建立 ,市场经济的不断发展、完善 ,企业应公开其成本 ,以提高财务信息的透明度 ,从根本上治理会计信息失真现象 ,提高企业财务报告的质量。本文拟对成本公开有关问题谈谈以下看法。一、成本公开的内涵成本公开就是增 Costs have always been the business secrets that businesses are trying to protect. With the establishment of modern enterprise system in our country, the continuous development and improvement of market economy, enterprises should open up their costs to improve the transparency of financial information, fundamentally manage the distortion of accounting information and improve the quality of corporate financial reports. This article intends to talk about the cost of open issues on the following views. First, the cost of the cost of disclosure of open content is increased