当前,成本管理意识普遍淡薄。国家、企业、职工都较多地关心利润,重生产、轻消耗,重利润、轻成本,忽视成本管理。我国解放以来,经济建设经过了几个不同的阶段,但成本管理体制基本上是一贯制,未有大的突破,适应不了国民经济发展的需要。突出地表现在以下几方面: 1.国家征收所得税不利于成本管理。企业所得税一般以利润为基数按一定比例计征,由于国家和企业二者的利益是相对独立的,企业实现的利润越多,上交给国家的就越多,企业留的就越少。这给企业降低成本增加盈利 At present, cost management awareness is generally weak. Countries, enterprises, and employees are all concerned about profits, heavy production, light consumption, heavy profits, and light costs, ignoring cost management. Since China’s liberation, economic construction has gone through several different stages. However, the cost management system is basically a consistent system, and there has been no major breakthrough, and it cannot adapt to the needs of the development of the national economy. Prominent performance in the following areas: 1. National income tax is not conducive to cost management. Corporate income tax is generally based on a certain percentage of profit as the base, because the interests of the state and the enterprise are relatively independent, the more profits the company realizes, the more it will be handed over to the state, and the less the company will stay. This gives companies lower costs and increases profits