随着社会主义市场经济体制改革的不断深化,各种生产要素逐渐市场化,人工成本管理工作已直接影响到企业的经济效益和市场竞争力,关系到企业的稳定与发展。加强企业人工成本管理,建立健全人工成本自我约束工作机制,既是新会计准则和石油企业内部控制制度的管理要求,也是不断提高企业管理水平、增强企业市场竞争力的客观需要。本文结合石油企业人工成本管理现状,针对实际工作和运行中存在的主要问题及难点,提出了完善石油企业人工成本管理的办法。 With the continuous deepening of the reform of the socialist market economic system, all kinds of factors of production have gradually become market-oriented. Labor cost management has directly affected the economic efficiency and market competitiveness of enterprises and the stability and development of enterprises. Strengthening labor cost management and setting up a working mechanism of self-restraint on labor costs are not only the requirements for the management of the new accounting standards and the internal control system of petroleum enterprises, but also the objective need of constantly improving the management level and enhancing the market competitiveness of enterprises. Based on the current situation of labor cost management in petroleum enterprises, this paper puts forward ways to improve the labor cost management in petroleum enterprises according to the main problems and difficulties in the actual work and operation.