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随着全球经济的迅速发展,传统管理会计已很难满足企业战略管理和要求。战略管理会计以其长期性、全局性、外向性和综合性为特点,从战略的高度,满足企业发展需要,对传统管理会计和传统财务会计都将产生深远的影响,特别是对现代管理会计的开拓性发展。本文对我国企业实施战略管理会计的可行性及措施进行了探讨。
With the rapid development of the global economy, traditional management accounting has been difficult to meet the strategic management and requirements of enterprises. Strategic management accounting is characterized by its long-term, global, extroversion and comprehensiveness. From the strategic height to meet the needs of enterprise development, strategic management accounting will have a profound impact on both traditional management accounting and traditional financial accounting, especially for modern management accounting Pioneering development. This paper discusses the feasibility and measures of implementing strategic management accounting in our country.