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随着社会主义市场经济的蓬勃发展,面对日趋激烈的市场竞争与经济全球化的冲击,我国的国有企业能否获得较高的经济效益,合理的成本预算管理是关键。成本预算管理对国有企业盈利具有极大的制约性作用,对我国国民经济的平稳快速增强同样具有重要影响。国有企业要想立足于国际市场,促进我国国民经济又好又快发展,提高企业成本预算管理水平刻不容缓。本文从优化国有企业成本预算管理的重要意义入手,分析当前我国国有企业在成本预算管理方面存在的问题,试对国有企业加强成本预算管理提出几项对策,为我国国有企业的成本预算管理工作提供理论参考。
With the vigorous development of the socialist market economy and the increasingly fierce market competition and the impact of the economic globalization, whether the state-owned enterprises in our country can obtain higher economic benefits and reasonable cost budget management are the keys. Cost budget management plays a very restrictive role in the profitability of state-owned enterprises and also has a significant impact on the steady and rapid growth of our national economy. If state-owned enterprises want to base themselves on the international market and promote the sound and rapid development of China’s national economy and improve the cost-management of enterprises, it is imperative to do so. This paper starts with the importance of optimizing the cost budget management of state-owned enterprises, analyzes the existing problems of cost budget management of state-owned enterprises in our country, and puts forward several countermeasures to strengthen cost budget management of state-owned enterprises. It provides the cost budget management of state-owned enterprises Theoretical reference.