柔性战略管理会计初探

随着社会经济的迅猛发展和科学技术的飞跃进步,世界经济一体化进程加快,国际竞争日趋激烈,顾客需求不断变化,消费水平不断提高。企业运营环境的巨大变化和柔性战略管理理论与实践的蓬勃发展为我们重新审视管理会计提供了一个崭新的视角。在战略管理会计的理论基础上对柔性战略管理会计进行了初步的研究和探索,提出了柔性战略管理会计的基本思想及其理论和现实意义。

On Flexible Strategic Management Accounting

With the rapid social and economic development and leaping progress in science and technology,the globalization of world economy quickens,international competition becomes more and more intense,customers' needs change constantly and consuming level improves.Great changes in operating environment of enterprises and the rapid development of flexible strategic management theory and practice provide a brand new perspective for us to reviewing management accounting.On the basis of strategic management theory,this paper analyzes and explores flexible strategic management accounting,puts forward the basic thoughts and the theoretical and practical significance of flexible strategic management accounting.