摘要
战略管理会计是战略管理与现代管理会计相融合的产物,是为了适应战略管理的需要而逐渐形成的会计学科的一个新领域,目前尚处于初期发展阶段。本文探讨了战略管理会计的概念、目标、特征、内容和方法,并简要阐述了我国应对经济全球化竞争发展战略会计应采取的措施。
Strategic management accounting , the result of combining strategic management with modern management accounting, is a new field of accountancy in its primary stage which can meet the needs of strategic management .This paper discusses its concept, aim, characteristics, content and methods ,and briefly expounds the measures for the global competition in economy.
基金
河北省教育厅人文社会科学研究项目的部分研究成果(编号:S02237)
关键词
战略管理会计
目标
特征
内容
strategic management
strategic management accounting
aim
characteristics
content
