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近年来,随着全球经济一体化进程加快,企业生产经营的内外环境发生了根本变化,所面临的国内外竞争市场的挑战也越来越大。但是,传统管理会计已不能满足战略管理的需要。于是战略管理会计被广泛应用。本文主要在对战略管理会计文献研究的基础上,结合我国企业的实际情况,对战略管理会计的概念及运用中存在的问题进行分析,进而提出了我国企业应用战略管理会计的策略。
In recent years, with the acceleration of global economic integration, fundamental changes have taken place in the internal and external environment for the production and operation of enterprises, and the challenges facing domestic and foreign competition markets are also growing. However, the traditional management accounting can not meet the needs of strategic management. So strategic management accounting is widely used. Based on the research of strategic management accounting literature and the actual situation of our country’s enterprises, this paper analyzes the concept of strategic management accounting and the problems in its application, and puts forward the strategy of applying strategic management accounting in our country.