创建战略管理会计环境体系初探

Preliminary Research on the Establishment of Environmental System for Strategic Management Accounting

随着我国加入WTO,企业面临着国内国外两个市场的机遇和挑战,使国内企业遇到生死存亡的考验。企业要想在激烈的竞争中立于不败之地,不仅要关注企业内外部环境的变化,而且要注意两者的有机结合即要把握好战略管理会计环境,创建战略管理会计环境体系。

With China's WTO entry, Chinese enterprises face the opportunities and challenges from both domestic and international markets, which makes Chinese enterprises encounter a live-or-die test. If an enterprise wishes to stand to win in the fierce competition, it will not only take care of its environmental changes both inside and outside the enterprise, but also pay attention to the intrinsic combination of these two changes, i.e. take good hold of the environment of strategic management accounting and build up the environmental system for it.