本文基于成本的视角对企业构建技术创新与管理创新能力提升机制进行研究。通过对江西L云雾茶厂进行实地调查和深度访谈,研究发现:L云雾茶厂存在管理和技术创新意识淡薄、信息不对等下的信息失真、企业管控缺乏战略立足点、基层员工业务素质待提高等四个方面的问题。企业可以从培养员工创新管理意识、加强成本考核监督工作、把握好成本管理立足点、加强对员工的技术培训等四个方面来加强成本管控,提升技术创新和管理创新能力。 Based on the cost perspective, this paper studies the mechanism of technological innovation and management innovation in enterprises. Through field investigation and in-depth interviews with Jiangxi L Yunwu Tea Factory, the study found that: L Yunwu tea factory has weak management and awareness of technological innovation, information distortion under information asymmetry, lack of strategic foothold in corporate governance, Such as the four aspects of the problem. Enterprises can enhance their ability of technological innovation and management innovation by cultivating staff awareness of innovation management, strengthening cost assessment and supervision, grasping the foothold of cost management and strengthening technical training of employees.