企业总务管理是与基础管理、成本管理密切相关的重要方面,是内部控制活动的重要内容之一。总务管理改革的关键,是强化成本管理观念,按照现代企业制度“管理科学”的要求,从传统的行政管理型向经济管理型转变。 Enterprise general affairs management is an important aspect that is closely related to basic management and cost management, and is one of the important contents of internal control activities. The key to the general management reform is to reinforce the concept of cost management and to change from the traditional administrative management to economic management in accordance with the requirements of the modern enterprise system “management science ”.