我们暂且把战略管理会计产生以前的管理会计称为传统管理会计。传统管理会计的结构体系是以“执行会计”和“决策与计划会计”为主体。执行性的管理会计是在企业战略、方针等重大问题已经确定的前提下，协助企业解决在执行过程中如何提高生产效率和经济效果的问题，但企业管理 For the time being, we call the former management accounting of strategic management accounting the traditional management accounting. The structure of traditional management accounting system is based on “executive accounting” and “decision-making and planning accounting” as the main body. The implementation of management accounting is in the business strategy, guidelines and other major issues have been identified under the premise to help enterprises solve the implementation process how to improve production efficiency and economic efficiency issues, but business management