更新时间：02-25 （刘教授）提供原创文章
摘要：随着社会经济的迅猛发展和科学技术的飞跃进步，世界经济一体化进程加快，国际竞争日趋激烈，顾客需求不断变化，消费水平不断提高。企业运营环境的巨大变化和战略管理理论与实践的蓬勃发展为我们重新审视管理会计提供了一个崭新的视角。正因为管理会计理论落后于实践，所以有必要进一步加强管理会计理论与方法体系，建立符合管理会计发展规律的理论方法体系，以便更好地指导实践。本文针对战略管理会计在我国的实践发展现状，指出我国战略管理会计存在的主要问题，最后提出我国企业应用战略管理会计的建议。
关键词 战略管理理论；战略管理会计；运营环境
Abstract：With the development of social economy and the progress of science and technology，the world economy is in the progress of integration. At the same time, with the fierce global competitions, the requirements of customers are constantly changing and their consumption level is improving. Thus, the change of enterprises’ operation environment and the prosperous development of the strategic management theories and practices provide us a new visual angle, so that we can reexamine management accounting. F urthermore, the issue of disconnection between theories and practices of management accounting hasn’t been fundamentally solved. The disconnection is characterized by the lag of theories behind practices, which requires us to further strengthen the research of management accounting theories and practices and establish a theories behind practices, which requires us to further strengthen the research of management accounting theories and practices and establish a theoretical method system in line with the development law of management accounting, guiding the development of practice. According to the current status of strategic management accounting which our country pract ice on, we find the problems that strategic management accounting in our country. Then the paper discusses the necessity and feasibility of our country practice it, and finally propose the basic ideas of strategic management accounting applied in domestic enterprise and the related development measures
Keys: Strategic management theory; strategic management accounting; operating environment