自从中央领导同志提出要研究社会主义商品经济新秩序以来,许多从事经济理论工作的同志,纷纷就这个方面的问题进行探讨。实际上,在我们的企业成本工作中也存在着一个新秩序的问题。那么,什么是企业成本工作的新秩序?为什么要建立这个新秩序?如何才能建立这个新秩序?则是本文所要探讨的问题。 Since the leaders of the central leadership proposed to study the new order of the socialist commodity economy, many comrades engaged in economic and theoretical work have discussed this issue. In fact, there is also a new order in our corporate cost work. Then, what is the new order of corporate cost work? Why should we establish this new order? How can we establish this new order? This is the issue that this article will explore.