管理会计的发展模式研究——基于战略管理的视角

RESEARCH ON THE DEVELOPMENT MODEL OF MANAGEMENT ACCOUNTING——based on a perspective of strategic management

分析了传统管理会计的缺陷,认为管理会计应体现战略管理的战略性、长期性、动态性和开放性的特征,以充实管理会计的内涵,实现管理会计向战略管理会计的转变。

The paper analyzes the shortcomings of traditional management accounting.It holds that management accounting should be reflected in the strategic management of strategy over the long term and it should be dynamic and open so as to enrich the connotations of management accounting and realize the changes from management accounting to strategic management accounting.