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20世纪80年代以来,全球性竞争日益激烈,国际经济环境日趋复杂,企业面临更多的机遇和挑战,传统管理会计已无法适应企业战略管理的要求,它所暴露的局限性愈加明显,为了弥补传统管理会计的缺陷和满足企业竞争的需要,战略管理会计应运而生。我国实行战略管理会计是必要的,也是可能的。作为一种新兴的交叉管理科学理论,战略管理会计在应用中不可避免的存在着一些问题。本文针对这些问题提出相应对策。
Since the 1980s, with the increasingly fierce global competition and increasingly complex international economic environment, enterprises are facing more opportunities and challenges. The traditional management accounting has not been able to meet the requirements of the strategic management of enterprises. The limitations exposed by it are even more obvious. In order to make up The traditional management accounting flaws and to meet the needs of business competition, strategic management accounting came into being. It is necessary and feasible for China to implement strategic management accounting. As a new theory of cross-management science, some problems inevitably exist in the application of strategic management accounting. This article proposes corresponding countermeasures to these problems.