浅析管理会计新模式——战略管理会计

Analyzing the New Model of Management Accounting——Strategic Management Accounting

中国战略管理会计在应用方面还存在理论水平不高、缺乏战略管理理念、应用环境有待改善、缺乏高学历人才等问题,应进一步提高战略管理会计的管理水平,加大普及战略会计力度,树立战略管理观念,营造一个适合战略管理会计的经济环境和文化氛围,培养具有提高管理会计素质的人才。

There are many problems in the aspect of application of China s strategic management accounting,such as low theory level,lack of strategic management idea,imperfect application enviornment and lack of high-graduated talents.We should improve management level,enlarge the power of popularizing the strategic accounting,set up the strategic management idea,create the suitable economic enviornment and culture ethos for strategic management accounting and cultivate the talents quality of management accounting