目前企业经济效益差,亏损面有所扩大,亏损额不断增加,究其原因,成本管理意识弱化,管理失控,秩序混乱是一个不可忽视的因素。强化企业财务成本管理,建立财务成本良性循环机制,是搞好大中型企业的一个重要方面。笔者就此谈几点看法。 At present, the economic efficiency of enterprises is poor, the loss has been expanded, and the amount of losses has continued to increase. The reasons for this, the weakening of the sense of cost management, the out-of-control of management, and disorderly order are factors that cannot be ignored. Strengthening enterprise financial cost management and establishing a virtuous circle of financial costs is an important aspect of doing well for large and medium-sized enterprises. The author speaks on several points.