战略管理会计在我国企业的应用研究

Research of the Application of Strategic Management Accounting in Chinese Enterprises

战略管理会计是运用会计信息并使其有效地服务于企业战略管理的新领域,它是一个将管理会计方法与企业战略管理理论进行有机融合的企业会计信息系统,提供、分析企业战略管理所需数据。结合我国企业运用战略管理会计的实践经验来研究和探索战略管理会计,可以扩大管理会计的应用范围,提高战略管理会计的实用性,从而与更多企业的实践相结合,在此结合过程中又会不断完善战略管理会计相关应用的研究,构建和修正管理会计学科体系,这两方面不断相辅相成、相互促进。本文结合企业生产经营过程中的具体问题,对战略管理会计的相关内涵、特质、描述和方法进行了新的梳理,并在概括实践经验的基础上,对我国企业应用战略管理会计如何改进提出了新的观点。

Strategic management accounting is a new field where accounting information is used to effectively serve the strategic management of enterprises.It is an enterprise accounting information system that integrates the management accounting method and the strategic management theory of enterprises,and provides analysis of the data needed by the strategic management of enterprises.By studying and exploring the strategic management accounting based on the practical experience of strategic management accounting in Chinese enterprises,we can expand the application scope of management accounting and improve the practicability of strategic management accounting.At the same time,the practicability of strategic management accounting in enterprises continues to improve the research on the application of strategic management accounting,and helps to build and modify the discipline system of management accounting.They are constantly complementary and mutually reinforcing.Combined with the specific problems in the process of enterprise production and operation,this paper makes a new understanding of the relevant connotations,characteristics,descriptions and methods of strategic management accounting,and on the basis of summarizing practical experience,puts forward new points of view on how to improve the application of strategic management accounting in China's enterprises.