战略管理会计适应了社会经济环境的变化,丰富和发展了传统管理会计的理论和方法,克服了传统管理会计观念、内容狭隘等局限性,成为管理会计发展的必然趋势。战略管理会计的形成具有理论上的和现实中的必然性。而战略管理会计理论研究尚处于萌芽时期,从战略管理的角度出发,其理论体系应包括企业外部环境分析、价值链分析、成本动因分析、竞争对手分析和业绩综合评价五大部分。 Strategic management accounting to adapt to changes in social and economic environment, enrich and develop the traditional management accounting theory and methods to overcome the traditional concepts of management accounting, narrow content limitations, become the inevitable trend of the development of management accounting. The formation of strategic management accounting has the theoretical and practical necessity. The strategic management accounting theory is still in its infancy, from a strategic management point of view, the theoretical system should include the external environment analysis, value chain analysis, cost drivers, competitors analysis and performance evaluation of five major parts.