对企业战略管理会计实务的探讨

传统的管理会计更多地关注现有的经营对象与目标,而战略管理会计把这种管理活动提高到对企业在其市场的竞争地位的关注,这是一种质的飞跃,它把作为企业经营管理一部份的财务管理从源头上拉近了实现企业经营目标的距离。战略管理会计从关注自已的内部管理到关注竞争对手、关注市场和关注未来以培养理性的、全局的思维观,从注重企业财务数据数量增减到注重财务数据属性.总之,这是一种战略的高度.

Probe into the Accounting Practice of Enterprise Strategy Management

The traditional management accounting puts more emphasis on the current business objects and target,while SMA improved the concern to the competitive status of enterprises in the market,which is a kind of qualitative jump and narroed narrowed the distance of realizing the enterprises' management target from the very source of the financial management,a part of the business management.SMA changed its key attention from focusing on internal management to competitive rivals,market and future and therefore developed a rational and overall thinking conception.SMA also concerns about the financial data properties rather than the previous emphasis on the fluctuation of business financial data.In general,this is a kind of strategic altitude.