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企业战略管理有助于现代企业走向成功之路。管理会计作为企业战略管理的重要组成部分,是企业发展乃至经济发展对会计发展的必然要求。文章就现代企业实施战略管理的必要性,管理会计对于现代企业的重要作用及其在我国发展运行的影响因素进行了粗浅的分析,最后为现代企业管理会计水平的提高提出几点建议。
Strategic management of enterprises helps modern enterprises to succeed. As an important part of enterprise strategic management, management accounting is the inevitable requirement for the development of accounting by the development of enterprises and even the economic development. The article analyzes the necessity of modern enterprise in implementing strategic management, the important role of management accounting in modern enterprise and its influential factors in the development and operation of our country. Finally, it puts forward some suggestions for the improvement of modern enterprise management accounting.