我国对战略管理会计一直处于理论研究和探索之中,它已呈现出发展的趋势。将战略管理引进管理会计是促使战略管理会计产生的关键一步。战略管理思想和理念与新的管理会计工具结合,是管理会计的第二次生命。本文阐述了战略管理会计对传统管理会计的挑战,提出了优化战略管理会计的相应对策。 China’s strategic management accounting has been in theoretical research and exploration, it has shown a trend of development. The introduction of strategic management into management accounting is a crucial step toward strategic management accounting. The combination of strategic management ideas and concepts with new management accounting tools is the second life of management accounting. This article elaborates the strategic management accounting’s challenge to the traditional management accounting and puts forward some countermeasures to optimize the strategic management accounting.