战略管理会计在我国的现状及发展对策.docxVIP

经典专科、本科、硕博、研究生、期刊毕业论文 仅供参考 精心整理 仅供参考 勿用作商业用途 摘 要 20世纪80年代以来,随着社会经济的迅猛发展和科学技术的巨大进步,全球经济一体化进程加快,企业生产经营的内外环境发生了根本变化,所面临的国内外竞争市场的挑战也越来越大。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。但是,传统管理会计已不能满足战略管理的需要。在这种情况下,为了更好地服务于企业的战略管理,战略管理会计应运而生。 在西方国家,战略管理会计的理论研究和实践运用得到了较好的发展。随着改革开放和经济的迅猛发展,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的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的成效。但是由于人们对战略管理会计的认识不足,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的一些影响因素,都阻碍了战略管理会计在我国企业的应用,这也影响了我国管理会计体系的建设和发展。结合我国少数企业运用战略管理会计的成功经验来研究和探索战略管理会计,可以增强它的实用性,扩大它的应用范围,从而可以结合更多企业的实践经验,继续完善战略管理会计的应用研究,促进管理会计学科体系的建设和发展,这是个循环往复的过程。 本文在阅读了大量中外战略管理会计文献的基础上,结合我国的实际情况,通过对战略管理会计概念、特征、内容和方法的重新认识以及对发达国家成功经验的总结,提出了在我国企业应用战略管理会计的建议。 【关键词】战略管理会计;创新;企业发展  Abstract Since the 1980 s, with the rapid development of social economy and the great progress of science and technology, global economic integration accelerate, fundamental changes have taken place in enterprise production and operation of the internal and external environment, facing the challenge of market competition at home and abroad is becoming more and more big. Business is like a battlefield. In order to be invincible in the competition, enterprises should pay attention to the internal environment as well as the external market and focus on the competitors. However, traditional management accounting can not meet the needs of strategic management. In this situation, in order to better serve the strategic management of enterprises, strategic management accounting emerged. In western countries, the theoretical research and practical application of strategic management accounting have been well developed. , with the rapid development of reform and opening up and economic in our country, some scholars begin to pay close attention to strategic management accounting, and on the basis of foreign scholars research results on the further research, and even a few enterprises have begun to implement strategic management accounting and have achieved good results. But because of lack of unde