近几年来,我国的经济体制改革在各个领域都取得了前所未有的成功,但是也出现了企业成本不断上升甚至上升幅度越来越大的情况。对此,我们不能掉以轻心。我国企业成本不断上升的原因,有人认为是由于我国原材料价格改革、短途运输提价、职工工资调整和增提固定资产折旧的结果;有的还认为是我国企业管理不善、内部消化能力差所致。这些说法有一定的道理,但其中有的是当前理顺我国的经济关系、顺利完成经济体制改革所必需,有的是加速企业技术改造、提高经济效益的重要措施,从长远看,这些措施还是降低企业成本的根本途径。本文认为,我国企业成本上升的原因是多方面的,但宏观成本管理不力,却是企业成本上升的重要原因之一。宏观成本管理就是从 In recent years, China’s economic system reform has achieved unprecedented success in all areas, but there have also been cases where the cost of enterprises has been rising and even increasing. In this regard, we cannot take it lightly. The reasons for the rising cost of Chinese enterprises are partly attributed to the reform of raw materials prices in China, short-distance transportation price increases, employee wage adjustments, and the increase in the depreciation of fixed assets; some are also attributed to poor corporate governance and poor internal digestion. . These arguments have some truth, but some of them are necessary for the current rationalization of China’s economic relations, the successful completion of economic restructuring, and some are important measures to accelerate the technological transformation of enterprises and improve economic efficiency. In the long run, these measures will also reduce the cost of enterprises. The fundamental approach. This paper believes that the reasons for the increase in the cost of Chinese enterprises are many, but the low cost of macroeconomic management is one of the important reasons for the rise of corporate costs. Macro cost management is from