目前我国一些垄断经营部门为了自身的利益费尽心思地创造成本,逼着政府调价。有感于此,笔者认为,把企业的成本公开,让更多的人从外部监督企业成本,以增加企业会计信息的透明度,这无疑将对会计信息质量的提高起到很好的作用。本文就企业成本公开谈谈以下看法。一、成本公开的涵 At present, some monopolistic management departments in our country are trying hard to create costs for their own interests, forcing the government to adjust prices. In this sense, I believe that the cost of the open, so that more people from outside supervision of corporate costs, in order to increase the transparency of corporate accounting information, which will undoubtedly improve the quality of accounting information to play a good role. This article on the cost of openly talk about the following views. First, the cost of open culvert