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战略管理会计是支持企业战略管理的信息系统,自20世纪80年代产生以来,一直处于理论研究和学术探讨阶段,显得有些无所作为。本文在知识经济和网络革命的宏观背景下,以战略管理会计既有的理论框架为依据,着眼于企业战略管理的迫切需要,客观而又理性地论证战略管理会计在我国应用的现实条件,以推动战略管理会计理论在实践中的应用进程。
Strategic Management Accounting is to support the strategic management of enterprise information systems, since its birth in the 1980s, has been in theoretical research and academic discussion stage, it seems a bit of nothing. Under the macroscopic background of knowledge economy and network revolution, based on the existing theoretical framework of strategic management accounting, this paper focuses on the urgent need of strategic management of enterprises and objectively and rationally proves the practical conditions for the application of strategic management accounting in our country. Promote the application of strategic management accounting theory in practice.