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1984年,国务院《国营企业成本管理条例》颁布以后,财政部据以制定了《国营商业、外贸企业成本管理实施细则》(以下简称“细则”)。“细则”实施以来,对于加强商业企业的成本管理起到了一定的作用。但是,“细则”对商业企业的成本管理只限于商品流通费,随着流通体制改革的不断发展,商品购销形式由统购包销改为多种购销形式,大部分商品价格已陆续放开或实行浮动价,商业企业的商品作价办
In 1984, following the promulgation of the State Council’s Regulations on the Cost Management of State-owned Enterprises, the Ministry of Finance formulated the Implementing Rules for the Cost Management of State-owned Commercial Enterprises and Foreign Trade Enterprises (hereinafter referred to as the “Rules”). Since the implementation of “Rules ”, it has played a certain role in strengthening the cost management of commercial enterprises. However, the “rules ” cost management of commercial enterprises is limited to the circulation of commodities, with the continuous development of the reform of the circulation system, the form of purchase and sale of commodities by the state purchased underwriting changed to a variety of forms of purchase and sale, most of the commodity prices have been gradually released or The implementation of floating prices, commercial enterprises at the price of goods