风险成本观下企业的成本变动和预期改善路径——2023年“企业成本”调研总报告  

Cost Changes and Expected Improvement Paths of Enterprises underthe Risk Cost View——2023 Annual Report on"Enterprise Costs"Survey

作　　者：中国财政科学研究院2023年“企业成本”调研总报告组 刘尚希 傅志华 The Group of CAFS for 2023 "Enterprise Costs" Annual Report

机构地区：[1]不详

出　　处：《财政研究》2024年第3期33-50,共18页Public Finance Research

摘　　要：企业成本及其变动是经济社会发展变化的结果,也是观察微观与宏观之间的关联尤其是公共风险变化的重要切入点。2023年10—12月,中国财政科学研究院第八次在全国范围内开展线上问卷调查和线下实地调研相结合的“企业成本”大型调研活动。调研发现,我国企业成本水平2023年呈现整体上升态势且出现明显的结构性变化。研究认为,在风险和不确定性越来越大的复杂环境下,基于历史成本观的降成本举措的边际效用正在逐步减弱,应对风险成本而非历史成本才是降成本举措的重点所在。为此,建议从风险成本观着手,通过分析企业成本结构变动透视影响经济社会发展的内外部风险,并以降低公共风险水平为抓手,提出改善企业预期、提振社会信心、促进经济发展的对策建议。Enterprise costs and their fluctuations are the result of economic and social development,and also an important point for observing the relationship between the micro and macro levels,especially the changes in public risk.From October to December 2023,through online questionnaire survey and offline field research,the Chinese Academy of Fiscal Sciences conducted its eighth nationwide"enterprise costs"research activity.The survey found that the level of enterprise costs in China showed an overall upward trend in 2023 and exhibited significant structural changes.According to the research,in an increasingly complex environment with greater risks and uncertainties,the marginal utility of cost-cutting measures based on a historical cost perspective is gradually diminishing.The focus of cost-cutting measures should be on addressing risk costs rather than historical costs.It is suggested to start from a risk cost perspective,analyze changes in enterprise cost structures to understand the internal and external risks which affect economic and social development,and propose countermeasures to improve business expectations,boost social confidence,and promote economic development by focusing on reducing public risk levels.

关 键 词：风险成本观 预期管理 公共风险 降成本 

分 类 号：F275.3[经济管理—企业管理]