中文摘要：

当前我国中小企业成本管理现代化水平究竞处在什么样的状况，其成本管理的价值创造能力如何。受湘潭市社科联的委托，课题组随机对湘潭市部分中小企业作了一次问卷调查和访谈，对所回收的问卷进行了多层面分析，并系统分析了提升我国中小企业成本管理价值创造能力的一些相关理论与政策。

英文摘要：

At present, what is the level of the China＇s SMEs cost management＇modernization, what the situation of the SMEs cost management＇ability to create value. Under the entrustment of the Federations of Xiangtan Humanities and Social Sciences Circle, the team randomly made a survey and interviews in the SMEs of Xiangtan City, the team multidimensional analysis the recalled questionnaire, and analysis the relevant theories and policies to improve the ability of China＇s SMEs cost management to create value.