摘要
本文首先分析了传统管理会计衰落的原因,即战略管理会计兴起与发展的背景。其次,介绍了战略管理会计的兴起与发展。再次,介绍战略管理会计的体系与主要内容。最后,对战略管理会计进行了评价。
The paper analyzes first the reasons for the decline of traditional management accounting and also the background of upsurge of strategic management accounting,then introduces the development of strategic management accounting,studies the systems and main contents of strategic management accounting,and finaly makes an evaluation of strategic management accounting.
出处
《财经问题研究》
CSSCI
北大核心
2004年第3期51-55,共5页
Research On Financial and Economic Issues
