| 论战略管理会计 |
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| 引用本文： | 李霞.论战略管理会计[J].科技情报开发与经济,2005,15(23):126-128. |
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| 作者姓名： | 李霞 |
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| 作者单位： | 山西潞安环保能源开发股份有限公司,山西,襄垣,046204 |
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| 摘 要： | 战略管理会计适应了战略管理的需要，在我国主要应用于预算管理、成本管理、投资管理、人力资源管理、风险管理、绩效评价。就战略管理会计在我国的总体应用水平较差，并存在诸多问题的现状，提出了改进的措施。
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| 关 键 词： | 管理会计 战略管理会计 竞争优势 现代企业 |
| 文章编号： | 1005-6033（2005）23-0126-03 |
| 收稿时间： | 2005-10-09 |
| 修稿时间： | 2005年10月9日 |
Discussion on the Strategical Management Accounting |
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| LI Xia.Discussion on the Strategical Management Accounting[J].Sci-Tech Information Development & Economy,2005,15(23):126-128. |
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| Authors: | LI Xia |
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| Abstract: | The strategical management accounting, which fits in with the requirement of the strategical management, mainly used in the budget management, cost management, investment management, human resource management, risk management, and performance evaluation. This paper puts forward some improving measures in the light of the present situation that the general application level of the strategical management accounting in China is lower and many problems exist in the strategical management accounting. |
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| Keywords: | managerial accounting strategical management accounting competitive superiority modern enterprise |
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