Cost Changes and Expected Improvement Paths of Enterprises under the Risk Cost View——2023 Annual Report on"Enterprise Costs"Survey
Enterprise costs and their fluctuations are the result of economic and social development,and also an important point for observing the relationship between the micro and macro levels,especially the changes in public risk.From October to December 2023,through online questionnaire survey and offline field research,the Chinese Academy of Fiscal Sciences conducted its eighth nationwide"enterprise costs"research activity.The survey found that the level of enterprise costs in China showed an overall upward trend in 2023 and exhibited significant structural changes.According to the research,in an increasingly complex environment with greater risks and uncertainties,the marginal utility of cost-cutting measures based on a historical cost perspective is gradually diminishing.The focus of cost-cutting measures should be on addressing risk costs rather than historical costs.It is suggested to start from a risk cost perspective,analyze changes in enterprise cost structures to understand the internal and external risks which affect economic and social development,and propose countermeasures to improve business expectations,boost social confidence,and promote economic development by focusing on reducing public risk levels.