战略管理会计在中国的应用

Application of strategic management accounting in China

近年来随着企业生存环境的改变和竞争压力的增强,企业迫切需要大量内部的和外部的、财务的和非财务的、实践的和预计的管理会计信息。为适应企业需求,战略管理会计应运而生。针对战略管理会计在中国应用的现状,阐述了战略管理会计的内容、应用要点及发展前景。

With the change of enterprise＇s living environment and enhancement of the competition pressure in recent years, enterprises urgently need a large amount of internal and external, financial and non-financial, practical and estimated information of management accounting to meet enterprise＇ s demand, so strategic accounting for management arises. In view of the current situation of the application of strategic accounting for management in our country, the paper expounds the contents of strategic accounting for management of China, the main points for application and development prospect.