战略管理会计是一支新兴的会计学分支学科。现代企业管理已进入战略管理时代,建立一套支撑战略管理的会计体系——战略管理会计,已成为现代企业管理的必然要求。本文就战略管理会计与传统管理会计的区别、内容、方法作了初步探讨,提出了我国企业应用战略管理会计的对策。 Strategic Management Accounting is an emerging branch of accounting. Modern enterprise management has entered the era of strategic management. Establishing a set of accounting system supporting strategic management - strategic management accounting has become a necessary requirement of modern enterprise management. This article makes a preliminary discussion on the differences, contents and methods of strategic management accounting and traditional management accounting, and puts forward the countermeasures of applying strategic management accounting in our country.