I现代管理会计在中小企业中的作用摘要随着新经济时代-----知识经济时代的到来,传统的管理会计由于存在各种局限性,已不能满足经济管理的需要，而战略管理会计是近年来发展的一种企业战略管理与管理会计相结合的管理信息系统。战略管理会计正是适应经济发展的需要,根据企业的特点及其所处环境的变化，从多层次、多角度、多方位地采用战略眼光,对企业发展和企业战略的制定与实施产生效果,以使企业能保持长期持久的竞争优势,并随着企业社会化程度的提高和知识经济的到来取代管理会计。关键词: 战略管理会计；企业战略；企业应用IIStrategic management accounting application in China's enterprises【Abstract】As the new economic era -- - the arrival of the era of knowledge economy, traditional management accounting is due to various limitations, already cannot satisfy the need of economic management, and strategic management accounting is in recent years the development of a kind of strategic management and the combination of management accounting management information system. Strategic management accounting is to adapt to the needs of economic development, according to the characteristics of the enterprise and the change of the environment, from the multi-level and multi-angle, multi-dimensional manner with strategic vision, to the enterprise development and corporate strategy formulation and implementation effect, to enable enterprises to maintain long-term lasting competitive advantage, and with the improvement of enterprise socialization and the arrival of knowledge economy instead of management accounting.【Key words】 strategic management accounting; Enterprise strategy; Enterprise application目 录1、绪论...........................................................................................................................................12、战略管理会计的相关概述........................................................................................................
