我国的企业与西方发达国家的企业相比较,科学技术、管理水平较低,并且战略成本管理还没有完全运用到企业财务管理中。在国内,绝大多数的企业在经营发展过程中,首要的目标是利润,实行的仍然是传统的成本管理方式,这就导致管理模式较为单一,同时管理手段与现在企业财务管理方式非常不适应,相应的对企业的可持续发展以及未来既定战略目标有一定的影 Compared with the enterprises in the western developed countries, the enterprises in our country have a relatively low level of science and technology and management, and the strategic cost management has not been fully applied to the enterprise financial management. In China, most enterprises in the business development process, the primary goal is to profit, the implementation is still the traditional cost management, which led to a relatively simple management model, and management tools and corporate financial management is now not suited , Corresponding to the sustainable development of enterprises and the future of the strategic objectives set have some shadow