摘要
成本费用节约是经济主体对抗市场风险和提高市场竞争力的有效方式,而加强内部控制则是成本费用节约方案得以持久实现的有力保障。经济主体需要逐步建立健全并完善内部控制制度,这样才能有效、持久地保证成本费用节约方案的推行,并取得长期收益。
Cost saving is the main confrontation against market risks and an effective method to increase the market competitiveness for the economic entities,and strengthening the internal control is the effective and long-lasting way to ensure the carrying out of the cost-saving program.Economic entities need establishing gradually and internal control system should be improved,thus the implementation of the cost-saving program can be carried out effectively and long-term profits can be achieved.
出处
《长春大学学报》
2007年第11期17-19,共3页
Journal of Changchun University