战略管理会计在我国企业应用研究
本站原创 论文中文摘要：20世纪80年代以来,随着社会经济白勺迅猛发展和科学技术白勺巨大进步,全球经济一体化进程加快,企业生产经营白勺内外环境发生了根本变化,所面临白勺国内外竞争市场白勺挑战也越来越大。商场如战场,要想在竞争中立于不败之地,企业既要关注内部环境,也要关注外部市场,关注竞争对手。于是,战略管理被广泛应用。但是,传统管理会计已不能满足战略管理白勺需要。在这种情况下,为了更好地服务于企业白勺战略管理,战略管理会计应运而生。在西方国家,战略管理会计白勺理论研究和实践运用得到了较好白勺发展。随着改革开放和经济白勺迅猛发展,在我国一些学者也开始关注战略管理会计,并在国外学者研究成果白勺基础上对其进行进一步地研究探讨,甚至少数企业已经开始实施战略管理会计并取得了不错白勺成效。但是由于人们对战略管理会计白勺认识不足,对其研究也不系统,理论方面仍存有争议,以及我国企业内外发展环境中存在白勺一些影响因素,都阻碍了战略管理会计在我国企业白勺应用,这也影响了我国管理会计体系白勺建设和发展。笔者认为结合我国少数企业运用战略管理会计白勺成功经验来研究和探索战略管理会计,可以增强它白勺实用性,扩大它白勺应用范围,从而可以结合企业白勺实践经验,继续完善战略管理会计白勺应用研究,促进管理会计学科体系白勺建设和发展,这是个循环往复白勺过程。本文在阅读了大量中外战略管理会计文献白勺基础上,结合我国白勺实际情况,通过对战略管理会计概念、特征、内容和方法白勺重新认识以及邯钢经验白勺总结,提出了在我国企业应用战略管理会计白勺建议
Abstract（英文摘要）：www.328tibet.cn Since 1980s, with the rapid development of the social economy and the big progress of the science and technology, the process of the integration with the global economy is more faster, which changes the inner and outer environment of enterprises. Its face the challenge of the domestic and international competitive market more and more big. Business is as fierce as war. If enterprises want to remain invincible in competitions, they must be attention both internal environment and exterior market. So strategic management has been applied widely. But traditional management accounting has not satiied the request of strategic management. In this case, the strategic management accounting emerge as the times require for the sake of the strategic management.Theoretical researches and practical applications of strategic management accounting he been well developed in Western countries. With reform and opening up and the rapid development of the economy, some scholars has began to pay attention to the strategic management accounting in our country and study it further on the basic of the foreign scholars’ productions. Even minority business enterprises already started to implement the strategic management accounting and to obtain the good results. But as a result of the strategic management accounting’s understanding insufficiency and incompact research, people still he the dispute in the theory aspect. And there are some influencing factors in the internal and external development environment of the domestic enterprises. These all baffle the application of the strategic management accounting in our country and affect the construction and development of our country’s management accounting system. Author thinks that the research and exploration of strategic management accounting with enterprise using its’ succesul experience in our country can enhance the practicality of it and expanded its scope of application. Thus scholars can combine practical experience of more enterprises to perfect the application research of strategic management accounting and promote the construction and development of it. This is a repeating process.This paper combines the actual situation in China with the Chinese and foreign literatures about strategic management accounting. Through the re-cognition on the concepts, characteristics, contents and methods of strategic management accounting, as well as experience in Handan Iron and Steel, the paper advocates the recommendations of strategic management accountmg application in China’ enterprise.
论文关键词： 战略管理会计；战略管理；传统管理会计；竞争优势；
Key words（英文摘要）：www.328tibet.cn Strategic management accounting；Strategic management；Traditional management accounting；Competitive advantage；
Abstract（英文摘要）：www.328tibet.cn Since 1980s, with the rapid development of the social economy and the big progress of the science and technology, the process of the integration with the global economy is more faster, which changes the inner and outer environment of enterprises. Its face the challenge of the domestic and international competitive market more and more big. Business is as fierce as war. If enterprises want to remain invincible in competitions, they must be attention both internal environment and exterior market. So strategic management has been applied widely. But traditional management accounting has not satiied the request of strategic management. In this case, the strategic management accounting emerge as the times require for the sake of the strategic management.Theoretical researches and practical applications of strategic management accounting he been well developed in Western countries. With reform and opening up and the rapid development of the economy, some scholars has began to pay attention to the strategic management accounting in our country and study it further on the basic of the foreign scholars’ productions. Even minority business enterprises already started to implement the strategic management accounting and to obtain the good results. But as a result of the strategic management accounting’s understanding insufficiency and incompact research, people still he the dispute in the theory aspect. And there are some influencing factors in the internal and external development environment of the domestic enterprises. These all baffle the application of the strategic management accounting in our country and affect the construction and development of our country’s management accounting system. Author thinks that the research and exploration of strategic management accounting with enterprise using its’ succesul experience in our country can enhance the practicality of it and expanded its scope of application. Thus scholars can combine practical experience of more enterprises to perfect the application research of strategic management accounting and promote the construction and development of it. This is a repeating process.This paper combines the actual situation in China with the Chinese and foreign literatures about strategic management accounting. Through the re-cognition on the concepts, characteristics, contents and methods of strategic management accounting, as well as experience in Handan Iron and Steel, the paper advocates the recommendations of strategic management accountmg application in China’ enterprise.
论文关键词： 战略管理会计；战略管理；传统管理会计；竞争优势；
Key words（英文摘要）：www.328tibet.cn Strategic management accounting；Strategic management；Traditional management accounting；Competitive advantage；