国家把提高产品质量、 降低物质消耗、提高经济效 益和保证安全生产作为企业 升级工作的主要内容。财政 部今年要求工业企业主要原 材料、燃料等物质消耗降低 1%,这给企业成本管理提 出了一个重要课题,即如何 加强成本控制、促使企业 “提质、降耗、增益”目标的实现。我认为将 The state regards improving product quality, reducing material consumption, improving economic efficiency, and ensuring safe production as the main content of enterprise upgrading. The Ministry of Finance has requested that the consumption of major raw materials, fuels, and other substances in industrial enterprises be reduced by 1% this year, which raises an important issue for corporate cost management, namely, how to strengthen cost control and promote the realization of the goals of “promoting quality, reducing consumption, and increasing profits”. I think it will