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随着企业面临的全球性竞争日益激烈、经济环境日趋复杂,战略管理会计应运而生。战略管理会计是近年来兴起的一支新的会计学分支学科,是企业战略管理与管理会计相结合的产物。现阶段管理正由仅注重内部管理,发展到既重视内部又重视外部的战略管理,管理所需要的信息范围必须扩展,因此传统管理会计向战略管理会计方向的发展成为必然。
As enterprises face increasingly fierce global competition and increasingly complicated economic environment, strategic management accounting emerges as the times require. Strategic management accounting is a new branch of accounting which arises in recent years and is a product of the combination of strategic management and management accounting. At the present stage, the management is just focusing on the internal management, developing to both the internal and the external strategic management. The scope of the information needed for management must be expanded. Therefore, the development of the traditional management accounting to the strategic management accounting becomes inevitable.