近20年来,企业包括实行企业管理单位的外部环境发生了急剧变化,出版行业表现尤为突出:信息技术高速发展,新兴产业剧增,国际版权贸易成几何倍数增长,全球化竞争愈趋白炽化,战略管理的观念及技术因此倍受瞩目。20世纪后期,在英、美、日的倡导下,管理会计与企业战略相结合,形成了以战略为重点的管理会计——战略管理会计,这是 In the past two decades, the external environment of enterprises, including the implementation of business management units, has undergone a drastic change. The publishing industry is particularly prominent: the rapid development of information technology, the rapid growth of emerging industries, the multiplication of international trade in copyright, the increasingly globalized competition, Therefore, the concept of strategic management and technology so much attention. In the late 20th century, advocated by the United Kingdom, the United States and Japan, the combination of management accounting and corporate strategy formed a strategic focus of management accounting - Strategic Management Accounting, which is