咸阳市成本监审机制科学化研究

Science-Based Research on Cost Supervision Mechanism of Xianyang City

成本监审是完善价格形成机制的重要途径。目前,我国成本监审工作已取得初步成效,但仍存在着监审机制不够完善、监审方式方法不够成熟、监审人员综合素质不高等问题,文中通过研究成本监审的理论,描述了成本监审所要遵循的原则及监审机制,并针对咸阳市成本监审中存在的问题,从强化素质培养、完善制度机制、构建数据支撑系统等方面提出搞好成本监审工作的科学性建议,以期促进咸阳市成本监审工作的进一步完善。

Cost supervision and examination is an important way to improve the price formation mechanism. At present, our country has achieved preliminary results of cost supervision and examination work supervision, but there are still those whose mechanism is not perfect, whose supervision and examination methods are not mature enough, and whose personnel quality is not high. This paper describes the theory of cost supervision and examination, the principle and supervision mechanism to follow in cost supervision and examination, in combination with the problems in cost supervision and examination existing in Xianyang City. From the perspectives of strengthening quality training, improving the system, constructing the data support system, scientific suggestions are put forward for improving cost supervision and examination work in the next step, in order to perfect the cost supervision and examination work of Xianyang City.