| 企业成本管控制度建设：内涵、价值与路径 |
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| 引用本文： | 王卫红,胡立和.企业成本管控制度建设：内涵、价值与路径[J].湖南工业大学学报（社会科学版）,2013,18(6):37-40. |
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| 作者姓名： | 王卫红 胡立和 |
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| 作者单位： | 唐人神集团股份有限公司 审计部;湖南工业大学 商学院 |
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| 摘 要： | 企业成本管控制度是企业内部各种成本管控行为和活动应该遵守的程序规则和行为准则，是企业成本管控工作内在规律的反映。企业成本管控制度建设的价值在于维护企业的本质属性，彰显企业的法人特征，体现科学发展观的根本要求。其路径在于激发制度文化活力，规范成本管控行为，做好成本管控制度的顶层设计。
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| 关 键 词： | 企业 成本管控制度建设 内涵 价值 路径 |
| 收稿时间： | 2013/7/21 0:00:00 |
On Enterprise Cost Management Construction
System from its Connotation, Value and Path |
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| WANG Weihong and HU Lihe.On Enterprise Cost Management Construction
System from its Connotation, Value and Path[J].Journal of Hunan University of Technology(Social Science Edition),2013,18(6):37-40. |
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| Authors: | WANG Weihong and HU Lihe |
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| Institution: | he Department of Audit, TangRenShen Groups Limited Company; School of Business;Hunan University of Technology |
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| Abstract: | The construction system of cost management and control for enterprise, is beneficial to maintain the enterprise nature, and highlight the legal features of the enterprise, as well as reflects the essential requirements of the scientific outlook on development. The enterprise cost management and control system can stimulate the vitality of enterprise system culture and regulate the behavior of the enterprise, and do well in the construction of top design cost management and control system. |
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| Keywords: | enterprise cost management and control top design |
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