摘要
20世纪80年代以来,企业面临日益激烈的全球性竞争,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。战略管理会计作为一项新生事物,目前学界对其众说纷纭,本文就其内容和方法进行探讨,并对我国实施战略管理会计提出的几点建议。
Since the 1980's,enterprises have faced a drastic competition all over the world and the economic environment is getting more and more complicated Under such circumstances, the Strategic Management Accounting (SMA) has come into being. SMA is the combination of enterprise's Strategic Management and Management Accounting. This paper proceeds the study with its method and content, and puts forward of suggestion with putting it into practice in our country.
出处
《财会通讯（下）》
北大核心
2004年第4期42-44,共3页
Communication of Finance and Accounting
关键词
战略管理会计
内容
方法
Strategic management accounting Content Method
