只有对企业成本进行有效监管,才能实现企业利润最大化。笔者从东建集团公司资监委、党委办的实际工作出发,结合多年工作实践,对在企业成本管理中如何发挥监管作用浅谈体会。 Only effective control of business costs in order to maximize corporate profits. Based on the practical work of SASAC and Party Committee of Dongjian Group Corporation, combining with many years of practice, the author discusses how to play a supervisory role in the management of enterprise cost.