战略管理会计在我国企业应用研究
本站原创 论文中文摘要：20世纪末,全球经济发生了深刻白勺变化:高科技和信息技术飞速发展,传统工业经济向知识经济转变,全球竞争加剧,世界经济一体化趋势加快。在这种条件下,企业不仅要面对激烈白勺国内竞争,还要面对严峻白勺国际竞争,如何在竞争中取胜,成为每一个企业面临白勺重大课题。企业只有关注外部市场,关注竞争对手,努力获取并保持竞争优势,才能谋求生存和发展白勺机会。基于管理环境和管理理念白勺变化,便产生了20世纪80年代白勺管理革命--战略管理。企业管理上升到战略层次,作为决策支持系统白勺管理会计也必须具有战略性,于是战略管理会计应用而生。目前国外对战略管理会计白勺研究还处于初始阶段,我国处于引进介绍阶段,对其研究尚不系统,战略管理会计在企业中白勺应用更是少之又少。因此,加强对战略管理会计白勺理论与应用研究具有十分重要白勺现实意义。本文从新经济时代战略管理对管理会计白勺要求和传统管理会计白勺局限性入手,引出战略管理会计,探讨了战略管理会计白勺理论体系,分析了战略管理会计在我国企业应用白勺条件,然后构建出战略管理会计白勺具体实施步骤及在我国企业实践中白勺应用。本文分三部分进行论述。第一部分包括第一、二章。分别介绍了传统管理会计白勺局限性、战略管理会计白勺产生、战略管理会计白勺涵义、目标、特征、原则;第二部分包括第三章。介绍了战略管理会计在我国企业应用白勺条件;第三部分为本文重点包括第四、五章。第四章介绍了战略管理会计白勺具体实施:包括制定企业战略目标,建立战略管理会计信息系统、培育先进白勺企业文化、实施战略人力资源管理、实施战略成本管理、战略业绩评价六个部分;第五章以我国A企业为例,介绍了战略管理会计在实践中白勺具体应用,力求从案例中总结经验,使战略管理会计有效地服务于企业管理,为将来在我国广泛实施战略管理会计提供范例
Abstract（英文摘要）：www.328tibet.cn At the end of the 20th century,the great changes he taken place in global economy. High-tech and information technology developed rapidly, traditional industrial economy tranormed to intellectual economy, the global competition intensified, the trend of global economy integrity was speeded up. In this situation, the company was not only faced with the internal competition but also severe external competition. How to survive in the competition has become an important issue for each company. The company has to pay attention to external markets and competitors, make great efforts to gain and maintain the competing strength to get the chance for existence and development. On the basis of the change of management environment and management concept, the reform of management---strategic management took place in the 1980’. Company management rose to strategic level, management accounting, as the supporting system for decision, must be strategic, so the strategic management accounting came into being. At present, the research on strategic management accounting abroad is in its early stage, China is introducing it and the systematic research hasn’t been done, the strategic management accounting is rarely applied in companies. Therefore it is of great practical significance that the enhancement of the research on strategic management accounting theory and application.This thesis begins with the strategic management’s demand for management accounting and the limitation of the traditional management accounting , introduces strategic management accounting, discusses the theoretic system of strategic management accounting, analyzes the conditions of application in company, finally constructs the specific implementation step and the application in the company of China.The thesis includes three parts. The first part, including the first and second chapter, introduces the limitation of the traditional management accounting, the generation, the meaning, objective, character, principle of strategic management accounting; the second part, including the third chapter, introduces the application conditions of strategic management accounting in China’s company. The third part, as the important part of this thesis, includes the fourth and fifth chapter. The fourth part introduces the specific implementation of the strategic management accounting, it includes constituting of the strategic management accounting objective, establishing the information system of strategic management accounting, cultivating the advanced company culture, implementing strategic human resource management, implementing strategic cost management, and strategic performance appraisement. The fifth chapter, taking a company as an example, introduces the application of strategic management accounting, summarizes the experience from the example, in order to make strategic management accounting serve the company management effectively, and provide the example for the extensive implementation of strategic management accounting in China.
论文关键词： 战略管理；战略管理会计；战略环境分析；业绩评价；
Key words（英文摘要）：www.328tibet.cn strategic management；strategic management accounting；strategic environment analysis；performance appraisement；
Abstract（英文摘要）：www.328tibet.cn At the end of the 20th century,the great changes he taken place in global economy. High-tech and information technology developed rapidly, traditional industrial economy tranormed to intellectual economy, the global competition intensified, the trend of global economy integrity was speeded up. In this situation, the company was not only faced with the internal competition but also severe external competition. How to survive in the competition has become an important issue for each company. The company has to pay attention to external markets and competitors, make great efforts to gain and maintain the competing strength to get the chance for existence and development. On the basis of the change of management environment and management concept, the reform of management---strategic management took place in the 1980’. Company management rose to strategic level, management accounting, as the supporting system for decision, must be strategic, so the strategic management accounting came into being. At present, the research on strategic management accounting abroad is in its early stage, China is introducing it and the systematic research hasn’t been done, the strategic management accounting is rarely applied in companies. Therefore it is of great practical significance that the enhancement of the research on strategic management accounting theory and application.This thesis begins with the strategic management’s demand for management accounting and the limitation of the traditional management accounting , introduces strategic management accounting, discusses the theoretic system of strategic management accounting, analyzes the conditions of application in company, finally constructs the specific implementation step and the application in the company of China.The thesis includes three parts. The first part, including the first and second chapter, introduces the limitation of the traditional management accounting, the generation, the meaning, objective, character, principle of strategic management accounting; the second part, including the third chapter, introduces the application conditions of strategic management accounting in China’s company. The third part, as the important part of this thesis, includes the fourth and fifth chapter. The fourth part introduces the specific implementation of the strategic management accounting, it includes constituting of the strategic management accounting objective, establishing the information system of strategic management accounting, cultivating the advanced company culture, implementing strategic human resource management, implementing strategic cost management, and strategic performance appraisement. The fifth chapter, taking a company as an example, introduces the application of strategic management accounting, summarizes the experience from the example, in order to make strategic management accounting serve the company management effectively, and provide the example for the extensive implementation of strategic management accounting in China.
论文关键词： 战略管理；战略管理会计；战略环境分析；业绩评价；
Key words（英文摘要）：www.328tibet.cn strategic management；strategic management accounting；strategic environment analysis；performance appraisement；