本刊編輯部

隨著人力成本不斷上升，資源約束不斷收緊，環(huán)境承載能力不斷惡化，中國(guó)企業(yè)的發(fā)展模式面臨前所未有的挑戰(zhàn)！中國(guó)企業(yè)必須直面現(xiàn)實(shí)，堅(jiān)定走轉(zhuǎn)型升級(jí)之路，如此才能在未來的國(guó)際競(jìng)爭(zhēng)中占據(jù)一席之地。

要實(shí)現(xiàn)轉(zhuǎn)型升級(jí)，就必須進(jìn)行精益管理，而精益管理的成功實(shí)施離不開管理會(huì)計(jì)的保駕護(hù)航。

那么，中國(guó)企業(yè)應(yīng)該如何利用管理會(huì)計(jì)提高競(jìng)爭(zhēng)戰(zhàn)略的成功率？如何對(duì)轉(zhuǎn)型中的風(fēng)險(xiǎn)進(jìn)行卓有成效的管理？如何在增加企業(yè)效益的同時(shí)進(jìn)行有效的成本控制？本期文章將為您精彩解讀。

Chinese companies must face squarely the reality of the present ——a reality marked by rising costs ， marked by tightening resource constraints and Deteriorating environment.In order to take share in international market， Chinese companies must rebalance away from low cost toward competitive differentiation as the main engine of growth.

To achieve the transformation and upgrading， it is necessary to carry out lean management and management accounting in Chinese companies.

So how do the Chinese companies do to increase the Competitive Strategy success？ How do the Chinese companies do to improve their risk management？ How do the companies do to control costs while grow their sales？ The following articles will detail.