成本是确定产品价格的依据,又是计算企业利润的基础,也是决定国家财政预算收入的重要因素之一。健全成本法规,加强成本管理,对于节约费用开支,提高经济效益,增加财政收入,加快建设速度和逐步改善职工生活,都具有重要的意义。建国以来,国家对企业成本管理工作颁发了一系列的法规,并被实践证明是行之有效的管理制度。但是,目前我国尚未形成一套完整的成本法。特别是十年动乱造成的严重恶果,尚未完全清除,在成本管理中有章不循,管理不严,核算不实,纪律松驰的现象仍然相当普遍。据了解,全国企业违反财经纪律的金 Cost is the basis for determining the product price, but also the basis for calculating corporate profits, but also one of the important factors that determine the national budget revenue. Improving cost laws and regulations and strengthening cost management are of great significance for saving expenses, increasing economic benefits, increasing financial revenue, accelerating the pace of construction and gradually improving the lives of workers. Since the founding of the People’s Republic of China, the state has issued a series of laws and regulations on the cost management of enterprises and has been proven to be an effective management system. However, at present, China has not formed a complete set of cost method. In particular, the serious evil caused by the ten-year turmoil has not yet been completely cleared up. It is still quite common in cost management that it does not follow the principle of strict administration, misstates its accounting and that its discipline is slackened. It is understood that the national enterprises in violation of financial discipline of gold