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战略管理会计是在当今企业经营环境更加复杂多变、全球性市场竞争空前广泛激烈的情况下,为满足现代企业实施战略管理的特定信息需要而建立的新的管理会计信息系统。战略管理会计适应了社会经济环境的变化,丰富和发展了传统管理会计的理论和方法,克服了传统管理会计观念、内容狭隘等局限性,成为管理会计发展的必然趋势。
Strategic Management Accounting is a new management accounting information system established to meet the specific information needs of modern enterprises in implementing strategic management, under the circumstances that the business environment of enterprises is more complicated and changeable, and the competition in the global market is unprecedented and intense. Strategic management accounting to adapt to changes in social and economic environment, enrich and develop the traditional management accounting theory and methods to overcome the traditional concepts of management accounting, narrow content limitations, become the inevitable trend of the development of management accounting.