企业战略管理会计的应用研究摘 要随着我国经济体制改革的进一步深化和发展，中国经济进入一个最为活跃的时期，国内市场与国外市场的逐步接轨更是为中国经济的活跃添上重要的一笔。在当代的经济状况下，企业战略管理会计无疑是许多企业所共同努力的目标与方向。本文通过文献研究法和案例分析研究法，本文从五部分对企业战略管理会计的应用研究进行探讨。第一部分主要是从文献的分析上总结文献，先是在了解企业战略管理会计的研究背景以及其意义出发，在通过在国内外的研究现状上，引出企业战略管理会计的理论研究，总结出相关概念。第二部分，结合第一部份的理论知识的分析，将理论知识作为切入点。第三部分，以目前企业的现状为出发点，结合经济现状，制定我国其要求战略管理会计的具体举措。第四部分则是根据第三部分研究中提出相关问题进行研究，并且运用实例对目前的战略管理会计存在的问题进行成因分析。第五部分就对文本进行总结并对企业战略管理的发展提出展望。关键词：战略管理会计;全面预算管理;作业成本法ⅠResearch on the application of enterprise Strategic management accountingAbstractWith the further deepening and development of China's economic reform, China's economy has entered a most active period, and the gradual integration of the domestic market with the foreign market is an important addition to the vitality of China's economy. In the contemporary economic situation, enterprise strategic management accounting is undoubtedly the goal and direction of many enterprises' joint efforts.This paper discusses the application of strategic business management accounting in five sections through literature studies and case studies. The first part mainly summarizes the literature of the analysis of literature. First, the research begins with an understanding of the background and importance of corporate strategy management accounting. Based on the current state of research at home and abroad, it leads to theoretical research on strategic business management accounting and summarizes related co...
