摘要
随着我国市场经济的不断发展,市场对商品价格的自我调节功能逐步完善,许多政府收费项目取消,政府对商品定价的范围也逐渐减少。但是,这些并不意味着政府对商品价格就应该完全放手,相反在一些民生领域应当掌握定价权,以保障群众的生产生活需求和社会的稳定。只有以科学的成本监审为基础确定的价格,才能充分反映政府定价的合理性。本文主要从开展成本监审的意义和困难入手,提出了提高成本监审水平,保证政府定价合理性的对策建议。
With the continuous development of China's market economy, the market's self-regulating function of commodity prices has gradually improved. Many government fees and charges have been abolished, and the scope of government pricing for commodities has gradually decreased. However, these do not mean that the government should completely let go of commodity prices. On the contrary, in some areas of people's livelihood, pricing power should be mastered to protect the people's production and living needs and social stability. Only the price determined on the basis of scientific cost supervision and examination can fully reflect the rationality of government pricing. This paper starts with the significance and difficulty of carrying out cost supervision and examination, and puts forward some countermeasures and suggestions to improve the level of cost supervision and audit and ensure the rationality of government pricing.
作者
罗文
Luo Wen(Fujian Institute of Price Research, Fuzhou 350003, China)
出处
《福建金融管理干部学院学报》
2019年第3期34-38,共5页
Journal of Fujian Institute of Financial Administrators
关键词
民生
价格
政府定价
成本监审
People's Livelihood
Price
Government Pricing
Cost Supervision