近年来,随着现代企业经营环境的变化和战略管理的广泛推行,战略财务管理的地位不断提高,但与相对成熟、繁荣的战略管理学科相比,战略财务管理一直是被“遗忘的角落”。战略成本管理、战略管理会计和战略财务管理这三门学科间,不论是在研究目标还是研究方法体系上都存在着较明显的界限,分别研究,可以拓展看待财务与会计问题的广度和深度。但就现有研究成 In recent years, with the change of business environment in modern enterprises and the widespread implementation of strategic management, the status of strategic financial management has been continuously improved. However, compared with the relatively mature and prosperous strategic management disciplines, strategic financial management has always been a forgotten corner ". Strategic cost management, strategic management accounting and strategic financial management of these three disciplines, both in the research objectives and research methods there are more obvious boundaries of the system, respectively, research, can be extended to look at the breadth and depth of financial and accounting issues. However, the existing research into