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以现代新产业社会潮流为起点,分析其新潮流对我们的启示,揭示和分析成本计算和成本控制中面临的主要问题和遭遇的障碍,指出新环境的冲击和挑战,为成本管理理论和方法的革新提供了历史机遇.“,”The new tide of modern industrial society has provided us much enlightening guidance.While revealing and analyzing the problems and obstacles in costing and cost control,this article points out that the impact and challenge of the new environment offered the historical chance for the innovations of cost management theory and methods.