| 试论战略管理会计及其在我国的应用前景 |
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| 引用本文： | 黄震. 试论战略管理会计及其在我国的应用前景[J]. 河南社会科学, 2002, 10(3): 62-63 |
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| 作者姓名： | 黄震 |
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| 作者单位： | 山东经济学院，山东 济南 250014 |
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| 摘 要： | 战略管理会计是对传统管理会计的重要发展,对企业的战略决策起到重要的作用,为企业的管理提供信息,使企业获得持久的战略竞争力。本文从战略管理会计的特点出发,然后对其在我国企业应用的必要性加以讨论,体现了其与传统管理会计相比的优越性,最终对战略管理会计在我国的应用前景提出了自己的认识。
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| 关 键 词： | 战略管理会计 管理会计 业绩评价 |
| 文章编号： | 1007-905X(2002)03-0062-02 |
| 修稿时间： | 2002-02-01 |
Strategic management accounting and its applied foreground in our country |
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| HUANG Zhen Shandong Economic Institute Ji'nan China. Strategic management accounting and its applied foreground in our country[J]. Henan Social Sciences, 2002, 10(3): 62-63 |
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| Authors: | HUANG Zhen Shandong Economic Institute Ji'nan China |
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| Affiliation: | HUANG Zhen Shandong Economic Institute Ji'nan250014 China |
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| Abstract: | Strategic management accounting is the important development to the traditional management accounting.It elaborates function to the enterprise`s strategic decision.Strategic management accounting provides information for the enterprises and makes strategy compeition ability to them.This article begins with the characteristics of the strategy management accounting and then discusses the necessity that apply in our country's enterprise which embody the superiority to the traditional management accounting.Finally the article brings up the viewpoint about the applied foreground of strategic management accounting in our country. |
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| Keywords: | strategic management accounting management accounting achievement valuation |
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