我国传统成本管理理论和实践是与我国的计划经济体制以及有计划的商品经济体制基本相适应的,对企业加强成本管理,提高经济效益起到了一定的推动作用。但在高度集中的计划经济体制下,商品的卖方市场决定了企业一味追求规模扩展、粗放经营。企业之间未形成竞争格局,使得成本管理基本处于被动地位。随着经济体制改革的不断深入,传统成本管理的一些弊端逐渐暴露出来:一是成本管理意识淡薄,领导重视不够;二是成本管理内 The theory and practice of traditional cost management in our country are basically compatible with China’s planned economic system and the planned system of commodity economy and play a certain role in promoting cost management and improving economic efficiency. However, in a highly centralized planned economic system, the seller’s market of goods determines that the enterprises blindly pursue scale expansion and extensive operation. There is no competitive pattern between enterprises, making cost management basically in a passive position. With the deepening of the reform of the economic system, some drawbacks of the traditional cost management are exposed gradually. First, the awareness of cost management is weak and the leadership does not pay enough attention. Second, the cost management