现代企业制度下国有企业成本控制方法体系的构建

中国经济的高速发展与中国企业参与国际竞争步伐的加快有效推动了中国企业的现 代化发展进程，国有企业是中国经济体系中的重要构成部分，国企对于国民经济建设发挥了无 可替代的作用。外部竞争环境的改变与内部运营模式的调整促使国有企业正在发生了巨大变 化，我国通过国有企业深化改革逐渐完成了现代企业制度建设，国有企业逐渐由传统的管理模 式进入到现代化管理体系，这也为国有企业充分参与国际竞争创造了良好条件。成本控制方法 体系的建立有助于进一步控制国有企业在生产、经营、管理等等环节的有效成本支出，有效降低 国企的不合理成本，进而提升企业的核心竞争力，在激烈的市场竞争中赢得一席之地。笔者围 绕现代企业制度下的国有企业成本控制方法体系的构建展开分析与研究。

The Construction of the System of the Cost Control of the State-owned Enterprises under the Modern Enterprise System

The rapid development of China's economy and the acceleration of Chinese enterprises' par? ticipation in international competition have effectively promoted the modernization of Chinese enterpris? es. State-owned enterprises (SOEs) are an important part of China's economic system. State-owned en? terprises have played an irreplaceable role in national economic construction. The change of the exter? nal competitive environment and the adjustment of the internal operation mode make the state-owned enterprises change greatly. Through the deepening reform of the state-owned enterprises, our country has gradually completed the construction of the modern enterprise system. Cost control The establish? ment of the system is helpful to further control the effective cost expenditure of the state-owned enter? prises in production, operation, management and other links, effectively reduce the unreasonable costs of the state-owned enterprises, and further promote the core competitiveness of the enterprises. Win a place in fierce market competition. The author analyzes and studies the construction of cost control method system of state-owned enterprises under modern enterprise system.