Studies Of Problems On The Cost Supervision Of Government Pricing In China

China puts forward the concept of "cost supervision" in 2002 for the first time,and puts"cost supervision" into the national laws and regulations in the form of rules and.Since then,China's costs supervision work had carried out nationwide rapidly.Cost as the basis for determining the price must be scientifically and reasonably investigated and measured to finalize,especially the formulation of the price of public goods and services which had close relationship with the people's livelihood.In our country,the pricing department conducted the pricing cost supervision,mainly refers to the price of public goods and services were set by the government price department,and before setting the price of these products and services,government must investigate the cost in a comprehensive analysis.And then,the final price should be formulated on the basis of the audit,this process is the cost supervision.This is not only an important price management function,but also an assurance of making scientific decision,and also an important measure that restrains the supply of public goods and services.This paper focuses on the analysis of the development status of cost supervision of government pricing in China,explore the cost supervision of government pricing existing problem in our country.After ten years of exploration and accumulation of experience,our cost supervision of government pricing and examination work and achieved certain results,but the management still exist many problems,such as part of the industry cost supervision and examination have no basis,the government pricing departments is not high cost supervision and examination on enterprise cost audit data binding,the low efficiency of government cost pricing there is a disconnect supervision and pricing mechanism,and then analyzes the causes of these problems from the legal laws and regulations,the cost supervision and examination subject and social cognition,and on this basis from the following four aspects put forward the corresponding countermeasures and suggestions:firstly,strengthening cost supervision of government pricing theory;secondly,improving the laws and regulations of cost supervision of government pricing;thirdly,deepening the reform of cost supervision of government pricing;fourthly,strengthening the construction of cost supervision of government pricing team;fifthly,improving the social influence of cost supervision of government pricing.Put forward the path to improve the pricing cost in China from the policy,legal,institutional and social influence level,so as to promote the healthy and efficient development of cost supervision of government pricing.