为了进一步加强国营出版企业成本管理工作,促进国营出版企业改善经营管理,降低成本耗费,提高社会效益和经济效益,根据国务院发布的《国营企业成本管理条例》,结合国营出版企业实际情况,在调查研究的基础上,财政部制定并发布了《国营出版企业成本管理实施细则》(以下简称《实施细则》)。现将主要内容作一简要介绍,供参考。一、关于实施范围目前,书刊的出版、印刷、发行工作,根据其隶属关系和担负的任务,在财务管理上分别采取企业管理,企业化管理,事业管理等方式。《实施细则》的实施范围是:经国家出版行政机关批准,实行独立核算并纳入预算内的国营出版、书刊印刷、图书发行、出版印刷物资供销企业。具体包括下列企业:(一)经国家出版行政机关 In order to further strengthen the cost management of state-owned publishing enterprises, promote the improvement of operation and management of state-owned publishing enterprises, reduce the cost and increase the social benefits and economic benefits, according to the State-owned Enterprises Administration Regulation on Costs of State-owned Enterprises and the actual state-owned publishing enterprises, Based on the research, the Ministry of Finance formulated and promulgated the Detailed Rules for the Implementation of Cost Management of State-owned Publishing Enterprises (hereinafter referred to as the Detailed Rules for Implementation). Now the main content for a brief introduction for reference. I. Scope of Implementation At present, publishing, printing and distribution of books and periodicals take the forms of enterprise management, enterprise management and career management respectively according to their affiliation and tasks. The implementation details of the Regulations are as follows: State-owned publishing, printing of books and periodicals, distribution of books, publishing and printing material supply and marketing enterprises, which are approved by the state publishing administrative authorities and are independently accounted for and included in the budget. Specifically include the following enterprises: (a) published by the state administrative organs