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全球性竞争日趋激烈,使企业生产经营的内外部环境发生了根本变化,外部环境变化与企业内在需要,促进了战略管理会计的产生和发展。
With the increasingly fierce global competition, fundamental changes have taken place in the internal and external environment of the production and operation of enterprises, changes in the external environment and the internal needs of enterprises have promoted the emergence and development of strategic management accounting.