社会经济的迅猛发展及科学技术的不断进步,使得企业外部所处竞争环境日益激烈化和复杂化。为了更好地应对未来的挑战并获取生存与发展的资本,我国企业应充分关注内部环境与外部市场,从应用层面入手,深刻分析和研究战略管理会计的特征、内容与应用条件,以利于现代企业持续、健康、快速发展。 The rapid socio-economic development and the continuous improvement of science and technology make the competitive environment outside the enterprise increasingly fierce and complicated. In order to better meet the challenges of the future and acquire the capital for survival and development, Chinese enterprises should pay full attention to the internal environment and the external market, start with the application level, deeply analyze and study the characteristics, content and application conditions of strategic management accounting so as to benefit the modern Enterprises sustained, healthy and rapid development.