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从现代管理会计工作向战略管理会计工作进一步发展,是当今社会管理会计发展的主要方向。我国现代管理会计将工作重点放置在企业的内部控制和经营管理规划方面,而战略管理会计则重点强调对企业外部相关因素的重视,关注管理活动的长期性。我国企业作为知识经济市场环境下的经济主体,要想在市场竞争中取得优势,就应该关注自身战略竞争能力,将相关信息范围不断向外界拓展,在基本保留管理会计内容和技术的基础上,最大限度的向外延伸,为企业适应现代市场竞争环境提供更为充分信息支持。
From the modern management accounting to the strategic management of accounting further development is the main direction of today’s social management accounting. Modern management accounting in our country will focus on the internal control and management planning of the enterprise, while the strategic management accounting emphasizes on the external factors of the enterprise, focusing on the long-term management activities. In order to gain the advantage in the market competition, Chinese enterprises, as the economic subjects under the market environment of knowledge-based economy, should pay attention to their own strategic competitive abilities, expand the scope of related information to the outside world on the basis of keeping the content and technology of management accounting basically, Maximize the outward extension for enterprises to adapt to modern market competition environment to provide more full information support.