为了更好的认识和把握战略管理会计的应用方法与前景,这里需要将战略管理会计的价值取向,以及创新技术路线纳入到研究视野,从而来为课题的后续研究做铺垫。价值取向包括:确保经济组织内环境的稳定性、助推对经济组织外环境的适应。创新技术路线可围绕着:技术修正、技术拓展、技术系统、技术植根等四个方面来展开。 In order to better understand and grasp the application of strategic management accounting methods and prospects here need to strategic management accounting value orientation, as well as innovative technology into the research perspective, so as to pave the way for the follow-up study. The value orientation includes: ensuring the stability of the environment within the economic organization and boosting the adaptation to the environment outside the economic organization. Innovative technology routes can be around: technical amendments, technology development, technical systems, technology rooted in four areas to start.