谈现代企业制度下的现代成本管理

本文针对现代企业成本管理中普遍存在的管理观念陈旧，管理手段落后，成本信息失真等问题，指出了中国企业要与世界知名品牌企业较量的实质是成本管理水平的较量。而要解决提高企业管理水平这一问题，就必须适应社会主义市场经济发展的客观规律，建立现代成本管理制度。全文结合建立现代企业制度的要求，从推行全面成本管理和战略成本管理，强化成本管理基础工作，建立现代化的成本管理信息系统和绩效评价制度，加强法制建设，提高成本信息质量等方面，提出了现代企业成本管理的基本内容和基本要求。

A Talk of Modern Cost Management under Contemporary Business System

In view of the problems in common existence in modern enterprise cost management that managerial modes of thought are outdated,administrative method is backward,and cost information lacks fidelity,the article points out that the contest between China's enterprises and world-famous enterprises is a trial of strength in cost management level in substance.However, it is imperative to suit to objective laws of the development of socialist market-oriented economy and establish modern cost management system so as to solve the problem of improving business management level.In light of the demands on establishing contemporary business system,the article made basic content and demands on modern business cost managtment from the aspects of practising all-sided and strategic cost management,intensifying basic cost management,establishing modernized cost management information system and the institution of evaluation of merits and results,strengthening legal system education and improving the quality of cost information.