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一、战略管理会计的形成及其内涵 战略管理会计最早是由英国学者Simmonds于1981年在“战略管理会计”一文中提出,此后陆续有人对此进行研究。综合各种研究,其基本内涵为:战略管理会计是以取得整体竞争优势为主要目标,以战略观念审视企业外部和内部信息,强调财务与非财务信息、数量与非数量信息并重,参与企业战略及企业战术的制订、执行和考评,揭示企业在整个行业中的地位及其发展前景,建立预警分析系统,提供全面、相关和多元化信息的现代管理会计与战略管理融为一体的新兴交叉学科。
First, the formation of strategic management accounting and its strategic management Accounting was first proposed by Simmonds, a British scholar in the article “Strategic Management Accounting” in 1981, after which some people began to study it. Based on a variety of researches, its basic connotation is as follows: Strategic Management Accounting is based on the overall competitive advantage as the main objective, with a strategic view of external and internal information, emphasizing both financial and non-financial information, quantity and non-number of information, participation in business strategy And the formulation, implementation and evaluation of corporate tactics, revealing the status and development prospects of enterprises in the whole industry, setting up an early warning analysis system, providing comprehensive, relevant and diversified information for modern management accounting and strategic management of emerging interdisciplinary .