随着客观环境的巨大变化,知识经济的兴起和“职能管理”向战略管理的转化,全面冲击着传统管理会计的理论和方法体系,传统管理会计的理论和方法己经不能满足企业管理的需要。企业战略管理需要大量来自企业外部的信息、非财务信息和前瞻性信息,为适应战略管理的需要,战略管理会计应运而生。其目的是为了给企业高层管理者提供做出战略决策所需的必要信息。鉴于此,本文对我国企业开展战略管理会计进行了探讨。 With the huge changes in the objective environment, the rise of knowledge economy and the transformation from “functional management” to strategic management have a complete impact on the traditional theories and methods of management accounting. The theories and methods of traditional management accounting have not met the needs of enterprise management Need. Strategic management of enterprises requires a large amount of information, non-financial information and forward-looking information from outside the enterprise. In order to meet the needs of strategic management, Strategic Management Accounting emerges as the times require. Its purpose is to provide top management with the information they need to make strategic decisions. In view of this, this paper discusses the strategic management accounting in our country.