市场竞争的日益激烈迫使现代企业愈来愈重视成本管理。但我国企业成本控制制度还不完善,还存在一些问题,比如成本控制的内容片面、成本控制的观念落后、成本控制制度不完善等。根据我国企业成本控制的现状,可分析出其深层次的原因。针对这些原因,本文提出相应的措施。 The increasingly fierce market competition forces modern enterprises to pay more and more attention to cost management. However, the cost control system in our country is still not perfect. There are still some problems, such as the one-sidedness of cost control, the backward concept of cost control and the imperfect cost control system. According to the status quo of China’s cost control, we can analyze its deep-seated reasons. In view of these reasons, this article puts forward the corresponding measure.