论战略管理会计及其在企业中的应用

On strategy management accounting and its application in enterprise

战略管理会计以其长期性、外向性、全局性和综合性的特点,从战略高度满足企业发展需要,对企业的会计模式和管理方式都产生着深远的影响,有助于企业长远规划的树立和经营决策的科学化。但战略管理会计在我国由于引入较晚,发展不够完善,在我国的实践应用中还存在着若干问题,本文根据我国企业的实际情况,从制度层面、人才层面和企业实践层面多角度提出了相应的对策。

Strategic management accounting to its long -term, extraversion, global and integrated fea- tures, from the height to meet the enterprise develop- ment strategy, to the enterprise accounting and man- agement mode has a profound influence, help enterpris- es to establish long-term planning and management de- cision-making. But the strategic management accounting in China since the introduction of late, the develop- ment is not perfect, in the practical application of our country still has some problems, according to the actual situation of Chinese enterprises, and puts for- ward some corresponding countermeasures from a system perspective, talent level and enterprise practice of multi angle.