随着我国社会主义市场经济的确立与快速发展,经济全球化步伐越来越快,对企业经营管理提出了严峻挑战,作为其中重要环节的成本管理,目前存在认识不足、基础信息不全、核算混乱等现状。为促进企业经营管理,提高竞争力,必须重视成本管理,加大成本审计力度,本文作者依据工作经验与企业实际状况,提出成本审计应注意的方面。 With the establishment and rapid development of the socialist market economy in our country, the pace of economic globalization is getting faster and faster, which poses a severe challenge to the operation and management of enterprises. As an important part of cost management, there is a lack of understanding, incomplete basic information and disorganized accounting Other status quo. In order to promote the operation and management of enterprises and enhance their competitiveness, cost management must be emphasized and cost auditing should be intensified. According to the work experience and the actual conditions of enterprises, the author puts forward the aspects that cost auditing should pay attention to.