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有的学者指出:在信息时代,管理已成为最重要的生产力。战略管理是对企业的生产经营活动实行的总体性管理,而战略管理会计(SMA)最先就是针对战略管理而提出来的。相对于传统管理会计而言,SMA的最显著特点是外向性、战略性、全面性和前瞻性。目前,江西南昌正在进行如火如荼的花园城市建设,若将SMA理念应用于这一过程中,将会更加完善会计职能,充分发挥会计工作的作用,其收效是单纯的会计核算所无法比拟的。
Some scholars pointed out: In the information age, management has become the most important productivity. Strategic management is the overall management of the company’s production and management activities, and strategic management accounting (SMA) was first proposed for strategic management. Compared with the traditional management accounting, SMA’s most prominent feature is extroversion, strategic, comprehensive and forward-looking. At present, Nanchang, Jiangxi Province is undergoing construction in full swing. If SMA concept is applied in this process, the accounting function will be further improved and the role of accounting work will be given full play. Its effectiveness is simply unmatchable by accounting.