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随着科学技术的进步、管理理念的不断提升,现如今的企业管理也在不断地向战略管理改变。众所周知,会记是实现战略管理的核心所在,可是现如今,我国的会记事业面向还是比较单一的,只是对于一般的经济业务核算和管理比较的适应。可以说在战略方面还是一片空白。当前随着市场竞争情况更加的激烈,企业若想适应经济体制的改变,增强自身的竞争力,就必须实现由传统的业务管理向提高企业核心竞争能力的战略管理的改变。目前企业战略管理已成为企业管理中的焦点。要实现战略管理又快又好的进行,建立与之相适应的会计体系是重中之重。就现在的情形而言,各国在战略会计的理论方面还是不全面的。因此,建立适应企业战略管理的会计学科体系,对于更加合理的利用战略资金,实现企业利润增长,以及提高市场的竞争力具有重大的意义。本文就战略会计体系建立的必要性、可行性以及其基本理论,展开分析论述,如有不当之处,还请大家批评指正。
With the advancement of science and technology and the continuous improvement of management concepts, today’s corporate management is constantly changing to strategic management. As we all know, the commemorative note is the core of the realization of strategic management. However, nowadays, our country’s academic career is still relatively single, but it is only for the comparison of general economic business accounting and management. It can be said that there is still a blank in strategy. With the increasingly fierce competition in the market, if an enterprise wants to adapt to changes in the economic system and enhance its own competitiveness, it must implement changes in its strategic management from traditional business management to improvement of its core competitiveness. At present, enterprise strategic management has become the focus of enterprise management. To achieve rapid and good strategic management, it is of utmost importance to establish an appropriate accounting system. As far as the current situation is concerned, countries are still not comprehensive in the theoretical aspects of strategic accounting. Therefore, establishing an accounting discipline system suitable for strategic management of enterprises is of great significance for making more reasonable use of strategic funds, realizing profit growth of enterprises, and improving market competitiveness. This article discusses the necessity, feasibility, and basic theories of the establishment of a strategic accounting system, and analyzes and discusses them. If anything is wrong, please also criticize and correct me.