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成本是制定或调整价格的基础,成本调查、成本监审构成新时期价格成本工作完整的职能和体系。近年来,陕西省物价局围绕着完善价格形成机制,在成本监审领域做了有益的尝试,取得一定成效。 基本情况 陕西省定价成本审核工作,以2002年4月颁布的《陕西省政府定价成本审核暂行办法》为标志,大体可分作两个阶段。第一阶段,摸索经验,建立有效的管理办法。时间大体从2001年7月到2002年6月,在这期间,主要是省成本队开展定价成本审核。经省成本队与省局业务处室多次协商,本着先易后难的原则,先从物业、路桥、中小学教材等行业开展了定价成本审核,取得了令人满意的效果。经过一段时间的探索,取得一定经验以后,着手起草了《陕西省政府定价成本审核办法》,经多次修改,于2002年4月率先在全国出台。截至去年6月,陕西省成本队已在物业管理、路桥、中小学教材、消防器材等行业的商品和服务定调价前开展了成本监审,审核成本13项,总金额约4.7亿元。第二阶段.全面开展成本监审工作。首先,于2002年7月,省物价局举办了首期定价成本审核人员培训班,经考试合格,向98名学员颁发了《陕西省定价成本审核人员资格证》。其次,抓落实,促使成本监审工作逐渐在全省有序地展开。目前,陕西省10个设区市中有四个市成本监审工作已展开并?
Cost is to formulate or adjust the price basis, cost investigation, cost supervision and examination constitute the price of the new era of cost-work integrity of the functions and systems. In recent years, the Price Bureau of Shaanxi Province, around perfecting the mechanism of price formation, has made useful attempts in the field of cost supervision and examination and achieved some success. Basic Situation The audit of pricing costs in Shaanxi Province is marked by the “Provisional Measures for Examination of Pricing Costs of Shaanxi Provincial Government” promulgated in April 2002 and can be roughly divided into two stages. The first stage, groping experience, establish an effective management approach. Time generally from July 2001 to June 2002, during this period, mainly the cost of the team to carry out pricing audit. The provincial cost team and the provincial bureau business office many consultations, the first easy aftermath of the principle, first from the property, road and bridge, primary and secondary teaching materials and other industries carried out the pricing cost audit, and achieved satisfactory results. After a period of exploration and gaining certain experience, the drafting of the “Measures for Auditing the Cost of Shaanxi Provincial Government” was revised many times and was first introduced in April 2002 in China. As of June last year, the cost team in Shaanxi Province had conducted cost supervision and examination before the price adjustment of goods and services in property management, road and bridge, primary and middle school textbooks, fire fighting equipment and other industries. The cost of the audit was 13 and the total amount was about 470 million yuan. The second stage, comprehensively carry out cost supervision and examination work. First of all, in July 2002, the Provincial Price Bureau held the first training course on pricing cost auditors. After passed the examination, 98 trainees were awarded the “Certified Cost Costs Examiner Qualification Certificate of Shaanxi Province”. Second, the implementation of promulgation, prompting cost supervision and inspection gradually expand the province in an orderly manner. At present, there are four cities in 10 districts and counties in Shaanxi Province cost monitoring work has begun and?