战略管理会计在我国的应用条件研究

Conditions of Applying Strategic Managerial Accounting in China

战略管理会计是支持企业战略管理的信息系统 ,自 2 0世纪 80年代产生以来 ,一直处于理论研究和学术探讨阶段 ,显得有些无所作为。本文在知识经济和网络革命的宏观背景下 ,以战略管理会计既有的理论框架为依据 ,着眼于企业战略管理的迫切需要 ,客观而又理性地论证战略管理会计在我国应用的现实条件 。

Strategic managerial accounting is an information system that supports strategic management. However,it has been in a stage of theoretical research and academic exploration and achieved hardly anything since it came into being in the 1980s. This paper is based upon the existing theoretical framework of strategic managerial accounting and aimed at meeting the urgent need of firms for strategic management. Within the broad context of knowledge economy and network revolution, the realistic conditions of applying strategic managerial accounting in China is demonstrated in an objective and rational manner, with a view to speeding up the application of strategic managerial accounting.