摘要
20世纪 80年代以来 ,企业的经营理念由传统的管理上升到战略管理 ,作为企业决策支持系统的管理会计必然要适应这种变革。战略管理会计在研究对象的范围、会计的主体和目标、业绩评价制度、综合信息的提供以及会计人员素质的要求等方面 ,比现代管理会计更具有优势。
Since 80′s of 20th century,the managerial idea of enterprise moves from traditional management arise to strategic management,the accounting management which regard as the supporting system of enterprise decision inevitably meet to such a kind of change.The strategic management accounting has more superiority than modern management accounting in the scope of research object、the mainbody and target of accounting、achievement appraisable system 、the supplyment of synthetic informationand the requirement of the quality of accounting personnels.
出处
《山西财经大学学报》
北大核心
2001年第3期62-64,共3页
Journal of Shanxi University of Finance and Economics
关键词
管理会计
经营战略
战略管理会计
会计理念
management accounting
managerial strategy
strategical management accounting
accounting idea
