管理会计的新发展——战略管理会计

New Development of Accounting for Management -StrategicManagementAccounting

本文通过对传统管理会计的缺陷及外部压力的分析,阐述了战略管理会计兴起的背景。进而揭示了战略管理会计的内涵与新特征,即更加重视外部环境、方法更加灵活、信息来源多样化、多维度等,最后结合现实情况的变化提出战略管理会计与市场营销、信息技术以及中国企业实践有机结合的崭新发展趋势。

This text analysesthe defect of accounting for management of the tradition and external pressure, and explains the backgroundrising in strategic management accounting. And then we announce the intension and new characteristics , namely pay more attention to external environment condition, make the method more flexible , diversify information sources , etc. Finally we propose the strategicmanagement accounting should be organized withmarketing , information technology andChineseenterprisepracticeasthenewdevelopment trend.