我国国有大中型企业在发展过程中,面临的主要问题就是成本管理和控制的问题。成本管控的效率决定了国有企业发展的程度。为了更好地加强成本管控工作,本文从成本控制的角度出发,总结了我国国有大中型企业在成本管控过程中存在的主要问题,并对相关问题进行了深入分析,最后,本文给出了相关解决对策。 In the course of the development of the state-owned large and medium-sized enterprises in our country, the main problem we are facing is the issue of cost management and control. The efficiency of cost control determines the extent of SOE development. In order to better strengthen the cost control work, this article sums up the main problems existing in the process of cost management and control of the state-owned large and medium-sized enterprises from the perspective of cost control, and analyzes the related issues in depth. Finally, this article gives the relevant solutions.