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1、由传统管理会计向战略管理会计发展,是管理会计发展的方向。传统管理会计侧重企业内部控制和规划,而战略管理会计强调对外部因素的重视和强调长期性。任何企业都是在知识经济大市场环境下的一个主体,企业要求持续经营,必须考虑其战略竞争力,企业管理所需的信息范围必须向外扩展。在保留传统管理会计的核算内容、方法和技术基础上必须向外延伸,为企业适应市场环境提供更多的国内外市场信息。
1, from traditional management accounting to strategic management accounting development, is the direction of management accounting development. Traditional management accounting focuses on internal control and planning, while strategic management accounting emphasizes on external factors and emphasizes long-term. Any enterprise is a main body under the circumstance of big market of knowledge economy. When the enterprise demands to continue its business operation, it must consider its strategic competitiveness. The scope of information needed by the enterprise management must be expanded outward. On the basis of retaining the accounting contents, methods and techniques of traditional management accounting, it must be extended outward to provide more domestic and overseas market information for enterprises to adapt to the market environment.