论战略管理会计思维与应用理念

On Thoughts and Application Ideas of Strategic Management Accounting

作为企业战略管理决策支持系统的战略管理会计,至今尚未形成一套较为具体而又实用的应用方法体系。为有效化解战略管理会计理论研究迟缓与企业战略管理迫切需要之间的矛盾,可从宏观上梳理出一套兼具实用和可操作性的战略管理会计思维理念,以便于企业管理者自觉运用这些理念,思考、判断和处理日常战略管理实践中所遇到的各种问题,避免企业发展陷于战略管理误区。

Strategic management accounting as the decision support system of the enterprise＇s strategic management does not form the concrete and applied method system so far. To solute the contradiction effectively between the slow research in the theory of strategic management accounting and the urgent need of enterprise＇s strategic management on macroscopic, this paper chooses the thoughts and application ideas of strategic management accounting with the practical and feasible characteristic in order that the managers in enterprises apply them initiatively to pondering, judging and dealing with all kinds of problems in the practice of strategic management and avoiding the enterprise sinking into the erroneous zone of strategic management.