战略管理会计在我国企业中的应用分析

The Analysis of Strategic Management Accounting Applied in Chinese Enterprises

战略管理会计的形成和发展是现代市场经济和竞争的必然结果,是建立和完善现代成本管理体系的必然要求。我国企业已具备了实施战略管理的应用条件,应把传统管理会计与战略管理会计结合起来,依据市场动态来扩展管理会计的领域与内容。

As a necessary result of morden market economy and competition,strategic management accounting is founded on the demand of building and perfecting modern management system.Chinese enterprises have gained the practical conditions for implementing strategic management accounting,which should be also combined with traditional management accounting and enlarged in content according to dynamic market growth.In this way can it become powerful tool of pushing enterprises to innovation and development.