战略管理会计是伴随着新经济和战略管理的需要而产生的,它与现代(内部)管理会计相比,有着许多不同。其主要差别是:(一)理论依据不同。从战略管理会计的产生情形看,是战略管理思想为其奠定了理论基础。而现代(内部)管理会计从产生和发展的演进过程看,它是以发展了的科学管理理论为基础的。因而,两者的理论依据不同。(二)基本目标不同。战略管理会计作为企业战略管 Strategic Management Accounting is accompanied by the need for a new economy and strategic management that has many differences from modern (internal) management accounting. The main difference is: (a) theoretical basis is different. From the situation of strategic management accounting, it is the strategic management thought that laid the theoretical foundation for it. The modern (internal) management accounting from the generation and development of evolution, it is based on the development of scientific management theory as the basis. Therefore, the theoretical basis of the two is different. (B) the basic goal is different. Strategic Management Accounting as a Business Strategy Manager