战略管理会计是管理会计与企业战略的结合,它不是管理会计的一个分支,而是传统管理会计在新的市场环境和企业管理环境下的发展。战略管理会计着眼于企业长远的目标和全局利益,注重企业长期优势的取得和保持,为实现企业价值最大化做出贡献。 Strategic management accounting is a combination of management accounting and corporate strategy. It is not a branch of management accounting but a development of traditional management accounting in the new market environment and enterprise management environment. Strategic Management Accounting focuses on the long-term goals and overall interests of the enterprise, pays attention to the acquisition and maintenance of the long-term advantages of the enterprise, and contributes to the maximization of the corporate value.