战略管理会计浅议

随着经济的发展,现代企业面临的外部环境发生了许多变化,国际性经济竞争日趋激烈,世界经济趋于一体化,市场瞬息万变。作为为企业管理服务的管理会计必须从注重内部的短期效益型转为兼顾内外的长期战略型,即由传统的管理会计扩展到战略管理会计。战略管理会计的涵义、内容、特征及其带来的新的分析方法是应该了解的。

Along with the development of economy and the progress of the science and technology, it happened much changes the exterior environment which modern enterprise must be confronted of. For example, the international economy competition become more severity than before, the world economy more like a whole one, the information of market change more quickly. Serving for the management of the enterprise, management accounting must be change from the model of paying attention to the inner and short benefit to the model of giving attention to both of the inner and exterior and long-term stratagem, from the traditional management accounting to the strategic management accounting.We should understand the meaning, the content, the character and the new analyzing method of the strategic management accounting.