我国企业管理费在企业费用中所占的比重总体上呈逐年增长的趋势,甚至在亏损企业中出现销售收入下降而管理费用反呈增长的趋势。这说明我国企业在管理活动中确实存在费用控制不力,导致产品总成本增加、竞争力下降的问题,因此,在企业内控制度和管理机制设计中,充分考虑管理成本控 The proportion of corporate management fees in corporate expenses in China represents an overall increase year by year. Even in loss-making enterprises, sales revenue declines and management costs tend to increase. This shows that in China’s enterprises, there is indeed a problem of ineffective cost control in the management activities, leading to an increase in the total cost of products and a decrease in competitiveness. Therefore, in the design of internal control systems and management mechanisms, full consideration is given to management cost control.