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当前,中国国有企业在成本管理方面存在着成本管理意识薄弱、成本管理欠缺系统性、内部控制机制不完善、成本管理方法陈旧、成本管理信息真实性不足、看重短期利益、机构设置繁琐、创新意识没有形成等问题。相应地,中国国有企业可以通过加快市场经济体制建设、构建严苛的成本管理责任制、培养先进的成本管理理念、提升员工及管理者的成本管理意识、利用先进的成本管理方法、健全成本管理体制、制定严密的工作流程、科学设置组织机构、加大科技创新力度等措施提升成本管理成效。
At present, China’s SOEs have weak cost management awareness, lack of systematic cost management, inadequate internal control mechanisms, outdated cost management methods, lack of authenticity of cost management information, short-term interests, cumbersome institutional arrangements and innovative awareness No formation and other issues. Accordingly, Chinese state-owned enterprises can build a strict cost management responsibility system by fostering the market economic system, cultivate advanced cost management concepts, enhance staff and managers’ awareness of cost management, utilize advanced cost management methods and improve cost management System, formulate strict workflow, set up scientific organization, increase scientific and technological innovation and other measures to enhance cost management effectiveness.