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近年来,中央先后提出生态文明建设和“创新、协调、绿色、开放、共享”等重要目标和发展理念,对社会经济发展的绿色质量和生态效益提出了越来越高的要求。循环经济是实现资源节约、环境保护、经济增长有机统一的经济发展模式,是适应新常态、实现绿色发展的必然要求。本文从循环经济背景下企业成本管理的概念、理论基础和对国有企业发展的重要作用探讨出发,简要分析了当前我国国有企业成本管理中面临的环境管理成本、质量管理成本、人力资源管理成本增加以及销售成本管理、战略成本管理难度增大等挑战,并结合国有企业具体实际,就循环经济背景下如何加强国有企业成本管理提出了一些对策建议。
In recent years, the Central Government has put forward some important goals and concepts of development such as “building an ecological civilization” and “innovation, coordination, greenness, opening up and sharing” and put forward ever higher and higher requirements on the green quality and ecological benefits of social and economic development. Circular economy is an economic development model that realizes resource saving, environmental protection and economic growth and is an inevitable requirement for adapting to the new normal and achieving green development. This article starts with the concept of cost management, theoretical basis and important role in the development of state-owned enterprises under the background of circular economy, and briefly analyzes the environmental management costs, quality management costs and human resource management costs As well as the challenges such as the cost of sales management and the difficulty of strategic cost management. Combined with the actual conditions of state-owned enterprises, some countermeasures and suggestions are put forward on how to strengthen the cost management of state-owned enterprises under the background of circular economy.