随着社会经济的变革与迅猛发展，现代企业所面临的内外环境发生了一系列深刻的变化，管理科学也随之出现了一系列涉及到企业管理各个领域。各个方面的变革。目前，美、日等发达国家的企业正在实现由商品生产经营型管理向资本营运型管理的战略转移；追求对企业各种要素配置和运? With the socio-economic changes and rapid development, a series of profound changes have taken place in the internal and external environments faced by modern enterprises, and management science has followed a series of issues involving various areas of corporate management. Changes in all aspects. At present, enterprises in developed countries such as the United States and Japan are realizing a strategic shift from commodity production and operation management to capital operation management; they are seeking to configure and operate various elements of the enterprise.