编者按:降成本是供给侧结构性改革中一项难度很大、影响广泛、极具挑战的长期性任务,事关实体经济成败、金融风险防控、社会就业稳定及政府职能转变等。因此,需要科学认识降成本,明确企业成本中哪些部分应该降, Editor’s Note: Cost-cutting is a difficult, influential and challenging long-term task in supply-side structural reform that relates to the success or failure of an entity’s economy, the prevention and control of financial risks, the stabilization of social employment and the transformation of government functions. Therefore, the need for scientific understanding of cost reduction, a clear business cost which should be reduced,