战略管理会计概念结构基本框架的构建——对战略管理会计概念结构基本内容的分析

Construction of the Basic Frame of Concept Structure of Strategic Management Accounting——Analysis on the Basic Content of Concept Structure of the Strategic Accounting Management

本文以战略管理会计概念结构框架体系的构建为研究的主要内容，从战略管理会计概念结构框架的构建原则出发，构建出以战略管理会计的目标作为战略管理会计概念结构基本内容体系的逻辑起点的框架模式，同时封战略管理会计理论概念结构基本内容各要素进行了系统的分析。

Regard construction of the structural frame system of the concept of strategic management accounting as the main content studied, proceed from construction principle of the structural frame of the concept of strategic management accounting, this paper structures the frame mode of the logic starting point which regards goal of strategic management accounting as the concept structure basic content system of strategic management accounting, and analyze systematically to every key element of basic content of concept structure of the theory of strategic management accounting at the same time.