战略管理会计是为了适应市场经济环境而产生并将得到大力发展的会计学科领域的新事物。随着市场经济日趋成熟，企业总是处在不断变化的内部和外部环境中。经营条件的复杂性和多变性迫使企业必须从战略的高度对本企业及其竞争对手进行仔细分析，以战略的眼光审视自身的优势和劣势，审视竞争对手的优势和劣势，同时考虑到市场资源的供应和顾客对本企业产品的需求，从长远的观点确定企业战略目标，制定战略计划，并以此目标统一指导企业各个层面的行动，实现企业长期价值最大化。为此不仅要充分研究企业所处的内部环境包括企业所拥有的资源、产品市场占用率、新产品创新能力、市场开发潜力、企业内部经营管理水平、企业集团的整体创业团队精神等，还要深入研究企业所处的外部环境包括竞争者所拥有的资源、产品状况和发展战略、投融资环境、客户信息和政府信息等。而为这些研究提供服务的会计就是战略管理会计。本文从五个部分对战略管理会计问题进行详细阐述：战略管理概论；战略管理会计基本理论；战略管理会计存在的问题；建立和完善我国战略管理会计之对策；战略管理会计的未来发展趋势。

关键词：战略  战略管理  战略管理会计
ABSTRACT

Strategic Management Accounting is to adapt to the market economy environment will be created to vigorously develop the disciplines of accounting new things. With the growing maturity of the market economy, businesses are being constantly changing internal and external environment. Operating conditions in the complexity and variability forced the enterprises from the strategic height of the enterprise and its competitors carefully analyzed to examine the strategic vision to their own advantages and disadvantages of competitors look at the advantages and disadvantages taking into account market and the availability of resources to the enterprise customer demand for the product from a long-term point of determining strategic goals, the development of a strategic plan and guiding objective of this enterprise at all levels of action to achieve the long-term maximization of value. This not only to fully study the firm's internal environment, including enterprise with the resources, products market occupancy rate, ability to innovate new products, the market potential for development, internal management level, enterprise groups, the overall entrepreneurial team. Enterprises should thoroughly study the external environment, including a competitor with the resources, product development and strategic situation, investment and financing environment, customer information and government information. To provide these services in the strategic management accounting is accounting. This article 5 of the strategic management accounting issues to be elaborated upon : An Introduction to the strategic management; Strategic Management Accounting basic theory; Strategic Management Accounting problems; establish and improve our strategic management accounting Countermeasures; Strategic Management Accounting for the future development trend.

Keywords : Strategy   Strategic management  
Strategic Management Accounting

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