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我们的一切经济活动,都要以提高经济效益为目的和出发点。我国当前各项经济活动的效益不高,原因是多方面的。从微观角度看,与成本管理水平不高有很大关系。最近,我们对京、津、沪三大市和四川省的工业企业成本管理状况作了一些调查,发现了这样几个问题: (一)普遍存在基础工作不健全,数据不准、不全,因而只好假帐真算。北京市企业管理协会对59个中小企业进行诊断表明,有90％的企业核算基础工作不健全。天津市对50个大中型企业进行调查,标准、计量、原始者录不健全,会计凭证不完善,记帐不符合规定,消耗无定额的,占48％。上海市对1,771
All our economic activities must be aimed at improving economic efficiency and starting point. The current economic activities in China are not very effective. There are many reasons for this. From a microscopic point of view, it has a lot to do with the low level of cost management. Recently, we made some investigations into the cost management of industrial enterprises in Beijing, Tianjin, Shanghai and three provinces of Sichuan and Sichuan provinces, and found such problems: (1) The prevalence of basic work is not perfect, and data is inaccurate and incomplete. Only fake accounts really counted. The diagnosis of 59 SMEs by the Beijing Enterprise Management Association shows that 90% of enterprises have inadequate accounting basis. In Tianjin, 50 large and medium-sized enterprises were surveyed. The standards, measurements, and original records were not perfect. Accounting vouchers were not perfect. Accounting irregularities were not recorded, and consumption was indefinite, accounting for 48%. Shanghai vs. 1,771