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国务院于今年四月颁布了《国营企业成本管理条例》(以下简称《条例》),是对国营企业加强财务管理,搞好经济核算,提高经济效益的一项极其重要的措施。《条例》共计六章四十六条,对成本管理的目的意义、任务,成本开支范围,成本核算,成本管理责任制和成本管理的监督,都作了全面而又具体的规定。现就我的初步学习体会谈几点认识。科学性《条例》根据政治经济学的原则,按照国营企业的性质,规定成本开支的范围,就是说,企业的哪些开支可以列入成本,那些开支不能列入成本,对企业的开支,进行科学的分类。《条例》根据我国的实际情况,把银行利息列入了成本开支范围,这是由于利息支出的多少,取决于资金占用的多少,而资金占用的多少在很大程度上取决于管理水平的
The State Council promulgated the “Regulations on the Cost Management of State-owned Enterprises” (hereinafter referred to as the “Regulations”) in April this year and is an extremely important measure to strengthen the financial management of state-owned enterprises, improve economic accounting and increase economic efficiency. The “Regulations” total of six chapters 46, on the purpose of cost management, tasks, scope of cost and expenditure, cost management, cost management and cost management supervision system, have made comprehensive and specific provisions. Now on my initial learning experience to talk about some understanding. Scientific “Regulations” according to the principle of political economy, in accordance with the nature of state-owned enterprises, the scope of the cost of expenditure, that is, what corporate expenses can be included in the cost of those expenses can not be included in the cost of business expenses, science Classification. According to the actual conditions in our country, the “Regulations” include bank interest in the scope of cost expenditures. This is because the amount of interest expenses depends on the amount of funds used, and the amount of funds used depends largely on the level of management