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随着如今的企业要不断适应市场环境的变化谋求长期健康的生存发展,企业的战略管理出现了,这意味着企业要采取主动态势预测未来,影响变化,而不仅仅是对外部环境的变化做出反应。而企业采取的主动态势也包括企业的管理会计不单单是仅仅反应企业的财务状况,同时也应该为企业的总体战略服务,从内部的会计信息加上其他非会计信息更全面地为企业战略管理服务。本文首先分析了企业战略管理会计的基本概念,然后分析战略管理会计的特点和内容,最后高度归纳了我国战略管理会计普遍存在的问题并且提出解决意见。
With today’s enterprises to adapt to changes in the market environment to seek long-term healthy survival and development, the strategic management of enterprises appeared, which means that enterprises should take the initiative to predict the future, affect change, not just the changes in the external environment to do Out of reaction. The initiative taken by the enterprise also includes the management accounting not only reflect the financial status of enterprises, but also for the overall corporate strategy, from internal accounting information plus other non-accounting information more comprehensive management strategy for the enterprise service. This paper first analyzes the basic concepts of enterprise strategic management accounting, and then analyzes the characteristics and content of strategic management accounting. Finally, it sums up the common problems in strategic management accounting and puts forward the solutions.