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在我国,战略管理会计还是一个新生事物,但它已成为发展的趋势和方向所在。虽然我国企业还处于向现代企业制度的转轨时期,但市场经济体制的建立已使大多数企业树立了面向市场的经营意识,这就为实行注重市场环境的战略管理会计提供了可能性。随着市场经济的发展,优胜劣汰的竞争机制要求企业不能只考虑企业自身的成本和效益,还必须注重竞争者的经济信息和发展情况,从管理会计向战略管理会计过渡已经成为一种必然。因此,战略管理会计对整个传统会计体系都具有十分重要的意义。
In our country, strategic management accounting is still a new thing, but it has become the trend and direction of development. Although our country’s enterprises are still in transition to the modern enterprise system, the establishment of a market economy system has enabled most enterprises to establish a market-oriented management awareness. This provides the possibility of implementing strategic management accounting focusing on the market environment. With the development of market economy, the competition mechanism of survival of the fittest demands that enterprises not only consider their own costs and benefits, but also pay attention to the economic information and development of competitors. The transition from management accounting to strategic management accounting has become a necessity. Therefore, strategic management accounting for the entire traditional accounting system has a very important significance.