一、战略管理会计的涵义英国学者西蒙斯“战略管理会计”定义为:“对企业及其竞争对手的管理会计数据进行搜集和分析,由此来发展和控制企业战略的会计。”它拓展了管理会计范围,通过应用财务信息来发展优秀的战略,以获取持久的竞争优势。无论从着眼点还是从内容来看。战略管理会计都是对现代管理会计的一次开拓性发展。 First, the meaning of strategic management accounting Simmons British scholar “Strategic Management Accounting ” is defined as: “Management and accounting data of enterprises and their competitors to collect and analyze, in order to develop and control accounting of corporate strategy. ” "It broadens the scope of management accounting by developing good strategies by applying financial information to gain lasting competitive advantage. Whether from the point of view or from the content point of view. Strategic management accounting is a pioneering development of modern management accounting.