同时对我国企业成本现状进行了调查分析，认为我国现在的成本管理模式决定于国家的宏观经济技术环境，社会的管理观念的现实情况以及企业微观生产经营环境。
We believe that the micro economic and technology environment , the management conception in society and the microenvironment of production and operation in an enterprise decide the present form of cost in our country .
微观经营环境