成本费用内部控制相关问题研究

Research on the Problems of Internal Control in Cost and Expenses

成本是企业为生产产品、提供劳务而发生的各项耗费;费用是企业为销售商品、提供劳务等所发生的流出。成本费用主要反映资源的耗费情况。成本费用内部控制作为企业生产经营活动自我调节和自我约束的内在机制,其建立、健全及实施是企业生产经营成败的关键。加强监督、强化企业成本费用内部控制,是促进现代企业制度的建立和完善企业法人治理结构的重要措施,也是社会进步、经济发展的必然趋势。

Cost is all the consumption generated when the enterprise produces product and provides service, while, expense is the payout during the enterprise selling the goods and providing relevant service. Namely, cost and expense mainly reflect the consumption of resources. As an internal mechanism of self-adjustment and self-control for the enterprise, internal control of cost and expense plays a key role in its manuffacture and operation. Therefore, the enterprise should establish and implement it and, accordingly, to help to establish modern enterprise system and improve the governance structure of enterprise legal person, which is an inevitable trend to social ad- vancement and economic development.