战略管理会计产生的背景研究

Background Study of Engendering of Strategic Management Accounting

传统的管理会计已面临严重的危机,由于其是应管理的要求而产生的,以企业利润最大化为目标,这种目标未考虑企业的远景规划,尤其漠视市场经济条件下企业面临的各种风险,在计算成本、财务报告等方法、内容上已不适用企业发展的需要。而战略管理会计以企业价值最大化为目标,无论是在管理观念上,还是管理方法和管理内容上都有新的突破。为适应企业战略管理的需要,战略管理会计必然应运而生。

Traditional management accounting has been faced with serious crises. It came into being to meet the need of management and aimed at achieving the maximum interest for enterprises. However, the aim doesn' t take into account the long-range plan of the enterprises and are especially regardless of the risks that they encounter in market economic conditions. The methods and contents in cost counting, financial reporting, etc. , no long apply to the need of the development of the enterprises. Strategic management accounting has, however, the maximum value of the enterprises as its goal. It has new breakthroughs in managing concepts, methods and contents. Strategic management accounting will inevitably be put to use to meet the need of the strategic management of the enterprises.