摘要
管理会计信息系统的设计是一个系统工程。应提高对战略管理会计作用的认识,增加对战略管理会计信息系统建设的投入,提高财会人员的素质和企业管理水平,加强战略管理会计电算化的步伐。
The design for the management accounting information system is a system engineering.We should improve the understanding about the function of strategic management accounting,increase the input for the strategic management accounting information system construction,improve the quality of accounting and management level of the enterprise and strengthen the strategic management accounting.