一、《条例》的特型首先,《条例》是社会主义型。主要表现在:它的实施对象是社会主义国营企业;是以提高经济效益,促进社会主义现代化建设为目的;以遵守财经法律、法规,并贯彻执行国家的有关方针政策为准则;并规定国家财政部门负责全国的成本管理,各级审计、财政、税务机关、主管部门负责监督检查。第二,《条例》是单行经济法规型。主要体现在:它是调整成本管理中各方面经济关系的一种经济法规,具有一般经济法所包含的主体、客体、内 First, the “Regulations” of the special First of all, “Regulations” is a socialist type. Mainly in: Its implementation of the object is the socialist state-owned enterprises; is to improve economic efficiency, and promote the socialist modernization drive for the purpose; to comply with financial laws and regulations, and the implementation of national guidelines and policies as a guideline; and the provisions of the state finance The department is responsible for the cost management of the whole country, and the auditing departments at all levels, the finance departments, the tax authorities and the competent departments are responsible for the supervision and inspection. Second, the “Regulations” are single-line economic laws and regulations. Mainly reflected in: It is an economic regulation that adjusts all aspects of economic relations in cost management, with the main body, object, inner part of the general economic law