摘要：在市场经济体制中成本控制是成本管理的重要环节，对企业的影响越来越大。成本管理又是是企业管理的重要分支，企业成本管理水平的高低对企业的发展有着重要的影响。成本控制直接影响到企业的利润，关系到企业的生存和发展，成本控制是企业永恒的主题。但是我国企业成本控制受外部环境和自身调节的约束，现状不容乐观，相关人员成本管理意识不强，企业成本管理范畴狭隘，很多企业成本信息不能满足企业成本的需要，成本控制的手法落后等。本文则通过对我国企业成本管理过程中出现的上述问题进行研究，提出强化企业员工成本意识，合理利用人力资源与先进的科学技术，提高工作效率，制定标准成本控制，实施全过程成本控制等解决问题的方法。

关键词：我国企业 ；成本控制；对策建议

Abstract: In the market economy， cost control is an important part in the cost management and it has growing impact on the enterprise. Cost management is an important branch of the enterprise management and has an significant impact on the level of the development of enterprises, and direct impact on cost control, profits of enterprises which related to the survival and development. Cost control is an eternal theme. However, cost control in China is confined to business environment and self-regulation .The situation is not optimistic. What’s more, with narrow scope of enterprise cost management in our country, personnel’s costs of management awareness is not strong. Many enterprises can not meet the cost information needs of business costs. This paper is to our country enterprise cost management through the above problems appeared in the course of study, find out the reasons and puts forward to strengthen enterprise staff costs consciousness, make full use of human resources, science and technology, improve work efficiency, stipulate the standard cost control, the whole course cost control methods to solve the problems.

Key Words: Our country enterprise； cost control；Suggestions