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为了适应现阶段波动日益激烈的市场环境,同时更好的应对经济全球化带来的种种机遇与挑战,证券公司应用战略管理会计的重要性日益凸显。就目前情况来说,证券公司需要充分重视战略管理会计理论框架的构建工作,切实树立战略管理会计理念,同时需要落实人才的引进与培养体系,以从根本上促进证券公司的长远发展。本文就从经济全球化的战略卡管理会计内涵切入,着重分析我国证券公司采用战略管理会计工作的重要性,希望能够对广大同行起到借鉴与参考的作用。
In order to adapt to the increasingly volatile market environment at the present stage and to better meet the various opportunities and challenges brought by economic globalization, the importance of securities companies applying strategic management accounting has become increasingly prominent. For the current situation, securities companies need to pay full attention to the construction of strategic management accounting theory framework, effectively establish the concept of strategic management accounting, and the need to implement the introduction and training of personnel systems to fundamentally promote the long-term development of securities companies. This paper starts with the connotation of strategic card management accounting in economic globalization, and emphatically analyzes the importance of our securities companies in adopting strategic management accounting in the hope of being able to reference and reference the vast number of counterparts.