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战略管理会计以其长期性、外向性、全局性和综合性的特点,从战略高度满足企业发展需要,对企业的会计模式和管理方式都产生着深远的影响,有助于企业长远规划的树立和经营决策的科学化。但战略管理会计在我国由于引入较晚,发展不够完善,在我国的实践应用中还存在着若干问题,本文根据我国企业的实际情况,从制度层面、人才层面和企业实践层面多角度提出了相应的对策。
With its long-term, extroverted, global and comprehensive characteristics, strategic management accounting can meet the needs of enterprise development from a strategic height, exert a profound influence on the accounting mode and management style of enterprises, and help establish the long-term planning of enterprises And scientific management decisions. However, there are still some problems in the practical application of strategic management accounting in our country due to the introduction of later, the development is not perfect enough. Based on the actual situation of our country’s enterprises, this article proposes correspondingly from the aspects of system level, talent level and enterprise practice level Countermeasures.