本文關(guān)鍵詞：戰(zhàn)略管理會(huì)計(jì)學(xué)科體系的構(gòu)建，由筆耕文化傳播整理發(fā)布。

戰(zhàn)略管理會(huì)計(jì)學(xué)科體系的構(gòu)建

戰(zhàn)略管理會(huì)計(jì)學(xué)科體系的構(gòu)建

企業(yè)要在當(dāng)前激烈的市場(chǎng)競(jìng)爭(zhēng)中求得存活和發(fā)展,不僅需要對(duì)日常的生產(chǎn)經(jīng)營(yíng)活動(dòng)進(jìn)行細(xì)致的管理,還需要有高瞻遠(yuǎn)矚的戰(zhàn)略思想和眼光。開(kāi)展戰(zhàn)略管理已經(jīng)成為當(dāng)今企業(yè)的趨勢(shì)和潮流,戰(zhàn)略管理的出現(xiàn)迫切要求傳統(tǒng)管理會(huì)計(jì)更新觀念,并將戰(zhàn)略管理思想引入管理會(huì)計(jì)中,因此,戰(zhàn)略管理會(huì)計(jì)這一新的學(xué)科受到理論界和實(shí)務(wù)界前所未有的重視,但是,與傳統(tǒng)管理會(huì)計(jì)相比,戰(zhàn)略管理會(huì)計(jì)的研究時(shí)間不長(zhǎng),研究成果相對(duì)較少,而且,在研究戰(zhàn)略管理會(huì)計(jì)的相關(guān)文獻(xiàn)中,多數(shù)是從定義、特點(diǎn)、目的、策略等單個(gè)方面對(duì)戰(zhàn)略管理會(huì)計(jì)進(jìn)行描述性研究,而對(duì)戰(zhàn)略管理會(huì)計(jì)體系構(gòu)建不足的研究相對(duì)較少。本文從戰(zhàn)略管理會(huì)計(jì)的定義出發(fā),從理論與應(yīng)用兩方面構(gòu)建了戰(zhàn)略管理會(huì)計(jì)體系。通過(guò)這一體系的構(gòu)建,本文不僅淺析淺析了戰(zhàn)略管理會(huì)計(jì)的目標(biāo)、對(duì)象、策略等理論概念,還闡述了戰(zhàn)略管理會(huì)計(jì)所提供的財(cái)務(wù)與非財(cái)務(wù)信息是如何為企業(yè)戰(zhàn)略選擇、戰(zhàn)略實(shí)施以及戰(zhàn)略評(píng)價(jià)服務(wù)的。由于戰(zhàn)略管理會(huì)計(jì)學(xué)科體系的構(gòu)建需要理論與實(shí)踐的緊密結(jié)合,在本文中,筆者根據(jù)戰(zhàn)略管理會(huì)計(jì)的定義及特點(diǎn),以規(guī)范研究為主,實(shí)證研究為輔對(duì)戰(zhàn)略管理會(huì)計(jì)學(xué)科體系進(jìn)行了構(gòu)建。基于以上淺析淺析,本文共分為五章。本文的第一章,主要探討了研究戰(zhàn)略管理會(huì)計(jì)的背景、目的以及研究意 義。戰(zhàn)略管理思想的興起以及傳統(tǒng)管理會(huì)計(jì)的缺陷推動(dòng)了戰(zhàn)略管理會(huì)計(jì)的誕生,研究戰(zhàn)略管理會(huì)計(jì)不僅是經(jīng)濟(jì)全球化的要求,也順應(yīng)了我國(guó)市場(chǎng)經(jīng)濟(jì)體制以及現(xiàn)代企業(yè)制度的發(fā)展,具有很強(qiáng)的現(xiàn)實(shí)意 義。第二章主要對(duì)戰(zhàn)略管理會(huì)計(jì)的理論體系進(jìn)行構(gòu)建。從戰(zhàn)略管理會(huì)計(jì)的定義為出發(fā)點(diǎn),繼而對(duì)其特點(diǎn)、目標(biāo)、假設(shè)及原則等不足進(jìn)行了淺析淺析。第三章選取EBSCO和CNKI數(shù)據(jù)庫(kù)上1997年到2009年間發(fā)表的關(guān)于戰(zhàn)略管理會(huì)計(jì)的文獻(xiàn)與專(zhuān)著作為樣本,采取樣本統(tǒng)計(jì)的策略,系統(tǒng)的構(gòu)建了戰(zhàn)略管理會(huì)計(jì)的策略體系。第四章以戰(zhàn)略循環(huán)為基礎(chǔ),介紹了戰(zhàn)略管理會(huì)計(jì)策略的應(yīng)用體系,并闡述了戰(zhàn)略管理會(huì)計(jì)所提供的財(cái)務(wù)與非財(cái)務(wù)信息是如何為企業(yè)戰(zhàn)略選擇、戰(zhàn)略實(shí)施以及戰(zhàn)略評(píng)價(jià)服務(wù)的。第五章在明確了當(dāng)代經(jīng)濟(jì)管理環(huán)境變化的基礎(chǔ)上,對(duì)我國(guó)戰(zhàn)略管理會(huì)計(jì)在21世紀(jì)的發(fā)展進(jìn)行了展望。論文范文

【Abstract】 In order to seek survival and development in the current intense market competition, enterprise needs not only scientific management of daily business activities, but also needs careful strategic thinking and strategic vision. Strategic management has become the trends of the enterprise. For management accounting, the emergence of strategic management requires management accounting to renew its idea, so strategic management accounting gets unprecedented attention. But compared with the traditional management accounting, it is a short time from the birth of strategic management accounting, and most of the related literatures are researching from its definition, characteristic, purpose, method, etc. And this thesis constructs strategic management accounting subject system from three aspects of theory, method and application.The strategic management accounting system construction requires the close integration of theory and practice, in this thesis, according to the definition and characteristics of strategic management accounting, the author constructs the disciplinary system for strategic management accounting from the combination of specification and empirical research methods.This thesis includes five chapters.Chapter one mainly discussed the background, purpose and significance of strategic management accounting. The rise of strategic management ideas and the defect of traditional accounting management promote the birth of strategic management accounting. Research of strategic management accounting has a strong practical significance.Chapter two constructs a theoretical system of strategic management accounting. The concept of strategic management accounting is first discussed. Then its characteristic, target, assumption and principle are analyzes.Based on the EBSCO and CNKI, chapter three builds up a methods system upon several related articles, which were published from 1997 to 2009, of strategic management accounting.Based on strategy circular, chapter four constructs a application system of strategic management accounting and introduces how the financial and non-financial information serve for strategic selection, implementation and valuation.Chapter five prospects the development of strategic management accounting in China in the 21st century.論文范文

【關(guān)鍵詞】 戰(zhàn)略管理會(huì)計(jì)； 理論體系； 策略體系； 應(yīng)用體系；
【Key words】 strategic management accounting； theoretical system； methods system； application system；

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