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在当前社会经济的迅速发展下,各个企业间的竞争问题更加紧迫,特别是这几年为了适应经济社会的发展,我国的新会计准则正在和国际准则逐步趋同,与此同时,这也对一个企业中关于成本控制的问题提出了新的挑战。正因如此,基于新会计准则下的企业财务成本管理是我们当前亟待解决的又一重要问题。本文笔者以成本控制为基本出发点,详细论述了在新会计准则下进行企业财务成本管理需要遵循的基本原则和当前存在的一些问题与挑战,针对其中的问题提出相应的改进措施。
Under the current rapid socio-economic development, the competition among various enterprises is even more urgent. In particular, in recent years, in order to meet the needs of economic and social development, our country’s new accounting standards are gradually converging with international norms. At the same time, The issue of cost control in the business poses new challenges. Because of this, the management of corporate financial costs based on the new accounting standards is another important issue that we are currently pressing to solve. In this paper, the author takes the cost control as the basic starting point, and discusses in detail the basic principles that need to be followed in the management of corporate financial costs under the new accounting standards and some existing problems and challenges, and puts forward corresponding improvement measures for the problems therein.