战略管理会计的本质及应用研究

发布时间：2017-12-31 13:08

本文关键词：战略管理会计的本质及应用研究　出处：《苏州大学》2002年硕士论文　论文类型：学位论文

【摘要】： 本文围绕战略管理会计的本质展开研究，讨论了战略管理会计核心主题的未来发展趋势及战略管理会计在我国的应用前景，，明确了战略管理会计的理念将会渗透到整个管理会计信息系统。第一章，引言。随着战略管理日益被企业管理层认同，结合当前企业生存环境日益不确定的背景提出论题，明确应加强战略管理会计的研究和应用。第二章，通过战略管理会计的形成和发展的介绍，阐述战略管理会计本质。第三章，围绕战略管理会计的本质，讨论了战略管理会计形成阶段的核心主题及战略管理会计核心主题的未来发展趋势。第四章，具体讨论了战略管理会计在我国的运用，认为研究战略管理会计应解决理论和实践的一致性，提高战略管理会计在我国的应用水平。
[Abstract]:This paper focuses on the nature of strategic management accounting, discusses the future development trend of the core theme of strategic management accounting and the application prospects of strategic management accounting in China. The concept of strategic management accounting will permeate the whole management accounting information system. The first chapter, introduction. With the strategic management increasingly recognized by the enterprise management, combined with the increasingly uncertain background of the current enterprise survival environment, it is clear that the study and application of strategic management accounting should be strengthened. The second chapter, through the introduction of the formation and development of strategic management accounting, expounds the essence of strategic management accounting. The third chapter focuses on the essence of strategic management accounting and discusses the core theme of strategic management accounting and the future development trend of the core theme of strategic management accounting. Chapter 4th discusses the application of strategic management accounting in China, and points out that the research of strategic management accounting should solve the consistency between theory and practice and improve the application level of strategic management accounting in our country.
【学位授予单位】：苏州大学
【学位级别】：硕士
【学位授予年份】：2002
【分类号】：F234.3

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