战略管理会计是前一段时间讨论较多的课题。大多数会计学者对战略管理会计的研究集中于以下几个方面:①战略管理会计与传统成本管理之间的关系;②战略管理会计的思想与方法;③战略管理会计的发展与挑战。但如何从一个整体角度认识战略管理会计,以及如何将战略管理会计的理论构 Strategic management accounting is discussed some time ago more topics. Most accounting scholars focus on strategic management accounting research in the following areas: ① the relationship between strategic management accounting and traditional cost management; ② strategic management accounting ideas and methods; ③ strategic management accounting development and challenges. However, how to understand strategic management accounting from a whole perspective and how to put the theoretical structure of strategic management accounting