摘要：随着我国全球经济一体化的快速发展，作为科技兼劳动密集型产业的电子制造企业之间的竞争更是越演越烈。近年来，中国电子制造业在整个世界的电子制造业中的比重越来越大，但中国电子制造业和国外相比起步较晚，在营业收入、销售利润大幅增长、数量可观的同时，我们也应该看到我国电子制造领域的尴尬局面：缺乏核心竞争力--关键领域掌握的核心技术和自主知识产权非常少，整机产品背后所需的技术、设备，特别是整机产品所需要的关键元器件、电子材料、专业设备、仪器一直依赖国外、需要大量进口。结果导致中国电子产业一直处于下游，行业经济效益非常低。电子制造企业要想在激烈的竞争中获取竞争优势，就必须对企业的成本进行有效的控制。因此本文对我国电子制造业成本管理的研究有着重要的意义。本文通过对人民币汇率制度改革后我国进出口行业的销售情况的变化进行分析，选择中国电子制造业为例，对我国的电子制造业的现状作出评价。首先介绍的是人民币汇率制度的发展历程及其原因。在此基础上，提出我国进出口企业的国际竞争力的提升路径和采取措施的方向性的选择，为我国进出口企业又好又快发展提出自己的见解，为国民经济持续健康发展提供动力。

关键词：人民币升值 电子制造业 成本

Abstract:With the rapid development of global economic integration, as both science and technology and labor intensive competition among electronic manufacturing enterprises is escalating.In recent years, China electronic manufacturing industry take more and more part of the proportion of electronics manufacturing in the world , from this sense, drive the export of China's electronic products, electronic products, exports accounted for most of China's trade exports. China's rapid economic development makes the electronic information industry to become the world's largest industry. But Chinese electronic manufacturing industry  started late, compared with growth in operating income, sales profits, considerable number of at the same time, we also should see the embarrassing situation in the field of electronics manufacturing in China: the lack of core competitiveness, to master the core technology and independent intellectual property rights in key areas is very little, the whole machine product behind the required technology and equipment, especially the products needed to key components, electronic materials, professional equipment, instrument has been dependent on foreign, need a lot of imports.As a result, China's electronics industry has been in the downstream, industry economic benefit is very low. Electronic manufacturing enterprises to obtain competitive advantage in the fierce competition, it must to effective control of the cost of the enterprise. This article through to the RMB exchange rate system reform after the change of the sales situation of import and export trade in our country were analyzed, and the China electronics manufacturing industry as an example, evaluates the present situation of the electronic manufacturing industry of our country.First is the development process of the RMB exchange rate system and the reasons.Based on this, puts forward the international competitiveness of China's import and export enterprises of choice, the direction of the ascension path, and take measures for the import and export enterprises, nice and fast development of our country put forward their own views, power for sustainable and healthy development of national economy.

Key words:The appreciation of the RMB  electronics manufacturing  prime cost