山东、福建两省部分企业成本效益状况的调查报告  

The Investigation Report on Some Enterprise Cost Effect Status in Shandong and Fujian Province

作　　者：王朝才 马洪范 封北麟 梁季 陈龙 赵治纲 

机构地区：[1]中国财政科学研究院 2017 年"降成本"东部调研组

出　　处：《财政科学》2017年第11期102-115,共14页Fiscal Science

摘　　要：2016年8月,国务院发布了《降低实体经济企业成本工作方案》(国发[2016]48号文),2017年各地降成本工作持续深入推进,为深入评估降成本工作的开展情况和取得的一些初步成效,了解企业在成本费用方面出现的新情况,东部地区调研组选择了山东和福建两省的相关政府部门和企业进行了调研。本报告立足于从企业成本效益现状、研发投入能力、内部成本管理水平的视角来分析当前企业成本费用改善的有效途径,在此基础上,报告提出了下一步降成本的一些政策建议和工作思路。In August 2016, the State Council issued "Reduce the Enterprise Cost in Real Economy Work Program"(No. [2016] 48), in 2017 China continued to promote reducing cost measures. In order to evaluate the implementation of cost reduction work and some preliminary results achieved,understand the new situation of enterprises cost,The east group selected the relevant government departments and enterprises in Shandong and Fujian provinces and conducted an investigation. This report analyzes the effective ways to improve enterprises cost from such perspectives as enterprise cost effectiveness, R & D investment capability and internal cost management capability. Then this report puts forward some policy suggestions for the next step of cost reduction.

关 键 词：降成本 成本效益 研发创新能力 内部成本管理 

分 类 号：F275.3[经济管理—企业管理]