战略管理会计基本理论框架研究

Research on the Basic Theory Frame of the Strategic Management Accounting

20世纪80年代来,企业面临的竞争日益激烈,经济环境日趋复杂,战略管理会计应运而生。战略管理会计是企业战略管理与管理会计相结合的产物。人们以往对其研究主要集中在内容和方法的探讨,本文就构成战略管理会计基本理论框架的对象、目标、假设、原则等基本理论问题进行了探讨研究,欲构建完整的战略管理会计体系。

Since the 1980s, the enterprises have been confronted with ever- increasing competition and more and more complicated economic environments. Under such circumstances, the Strategic Management Accounting （SMA） has come into being. SMA is the combination of enterprises＇ strategic management and Management Ac- counting.The paper does research on such problems as the objectives,target, hypothesis, principles in the constitution of SMA basic theory frame with a view to establishing a complete Strategic Management Accounting system.