高新技术企业的成本构成与传统企业有着巨大的差异,从而对成本管理提出了新的要求。随着高新技术企业的迅速成长壮大,其成本管理问题逐渐引起了企业界和理论界的重视。文章在综述国内外高新技术企业理论研究成果的基础上,深入分析了高新技术企业成本管理的特征,并探讨了高新技术企业的成本管理问题。 The cost structure of high-tech enterprises has huge differences with traditional enterprises, thus putting forward new requirements for cost management. With the rapid growth of high-tech enterprises, the issue of cost management has gradually attracted the attention of enterprises and theorists. On the basis of summarizing the theoretical research results of high-tech enterprises at home and abroad, the article deeply analyzes the characteristics of high-tech enterprise cost management and discusses the cost management of high-tech enterprises.