目前,我国正处在重要的经济转型期,企业的经营环境也表现出了新的特征与趋势。从微观层面来看,企业各项要素的成本越来越高,比如日渐增长的人力成本、原材料成本、资金成本、环保成本、税收成本等。从宏观层面来看,国家经济正处在重要的转型时期,涵盖了经济增速的换挡期、政府前期政策的消化期和经济结构的调整期,三期叠加。转型经济中的中国正经历着一场全面而深刻的变革,宏观的 At present, our country is in an important period of economic restructuring. The business environment of enterprises also shows new characteristics and trends. At the micro level, the cost of various elements of an enterprise is getting higher and higher, such as increasing manpower costs, raw material costs, capital costs, environmental protection costs, and tax costs. From a macro perspective, the national economy is in an important period of transition, covering the shift period of economic growth, the digestion period of the pre-government policies and the adjustment period of the economic structure, and the three phases are superimposed. China in a transitional economy is experiencing a comprehensive and profound change and a macro view