对战略管理会计的几点认识

Some Opinions to Strategic Management Accounting

我国战略管理会计正处于理论研究和学术探讨阶段。实践表明,现代企业欲长远发展,增强竞争优势,必须要有长远规划、战略目标,加强战略管理。因此,研究战略管理会计十分必要。本文将围绕战略管理会计的特征、方法以及理性思考进行探讨。

The strategic management accounting in our country is at the period of studing theory and probing into academic concern. Showing practically, if modern enterprises liked to make a progress in the long term and enhance the advantage of competition, they would have a long plan and strategic target, strengthen strategic management. Therefore, it is a point of honor to learn strategic menagement accounting. Firstly this article analyzes the character which it compares the strategic management account with traditional management accounting, secondly, it introduces the method of strategic management accounting, lastly, it thinks deeply in reason.