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本文对战略管理会计的相关基本概念及在我国企业中的应用现状做出了概述说明,并针对战略管理会计在我国企业中研究与应用现状中存在的问题提出了建议。
This article gives an overview of the basic concepts of strategic management accounting and its application status in Chinese enterprises, and puts forward suggestions for the problems existing in the research and application status of strategic management accounting in Chinese enterprises.