摘要
战略管理会计是为适应战略管理发展的需要 ,于近年来兴起的一个新的管理会计领域。文章在对传统的管理会计难以适应战略管理若干问题分析的基础上 ,从五个方面就战略管理会计的特征进行了概括和分析 。
Strategic management accounting is a new management accounting field adapted for development of Strategic management recently. In this paper, several problem that traditional management accounting cannot adapt for Strategic management is analyzed; the view that Strategic management accounting is a new direction of management accounting is proposed; the character of Strategic management accounting is discussed.
出处
《武汉理工大学学报（社会科学版）》
2001年第3期239-242,共4页
Journal of Wuhan University of Technology:Social Sciences Edition
