战略管理会计最早由英国学者西蒙于１９８１年提出，并逐渐受到关注。但战略管理会计在我国的研究则刚起步，特别是对战略管理会计的理论框架，在我国会计界尚未有权威性的结论。笔者拟就此作以下探讨。一、战略管理会计的定义战略管理会计即管理会计与企业战略的结合。战略管 Strategic management accounting was first proposed by British scholar Simon in 1981, and gradually attracted attention. However, the research on strategic management accounting in our country has just started, especially on the theoretical framework of strategic management accounting, and there is no authoritative conclusion in the accounting field in our country. I would like to make the following discussion. First, the definition of strategic management accounting Strategic management accounting that is a combination of management accounting and corporate strategy. Strategic management