战略管理会计的演进及其理论框架构成研究

On Evolution of Strategic Management Accounting and Research of its Theoretical Framework

战略管理会计(SMA)是近年来兴起的一支新的会计学分支学科,是企业战略管理理念与管理会计理论相结合的产物。战略管理会计的理论与应用在国际上还处于摸索阶段,在我国更是如此。为推动战略管理会计在我国的发展,有必要对其理论框架进行专门研究。

Strategic management accounting （ SMA） is a relatively new developed approach to management accounting that address issues and concerns which are strategic oriented. The theory and applications for SMA are not well developed at present internationally and that is especially the case as it is in our country. We need their theoretical framework for specialized research, in the aim of support the developing of SMA in our China.