In the paper, 4x 5-matrix analyses in competition auditing is pointed out and the mathematical means to appraise costs and differentiations of enterprises are discussed.

• 其中，笔者提出进行竞争审核的4×5矩阵分析方法，将更多的定性指标进行量化，探讨衡量企业低成本、进行企业差异化评价的数量方法。