發(fā)布時間：2016-07-15 18:12

  本文關鍵詞：戰(zhàn)略管理會計學科體系的構建，由筆耕文化傳播整理發(fā)布。

戰(zhàn)略管理會計學科體系的構建

戰(zhàn)略管理會計學科體系的構建

企業(yè)要在當前激烈的市場競爭中求得存活和發(fā)展,不僅需要對日常的生產經營活動進行細致的管理,還需要有高瞻遠矚的戰(zhàn)略思想和眼光。開展戰(zhàn)略管理已經成為當今企業(yè)的趨勢和潮流,戰(zhàn)略管理的出現(xiàn)迫切要求傳統(tǒng)管理會計更新觀念,并將戰(zhàn)略管理思想引入管理會計中,因此,戰(zhàn)略管理會計這一新的學科受到理論界和實務界前所未有的重視,但是,與傳統(tǒng)管理會計相比,戰(zhàn)略管理會計的研究時間不長,研究成果相對較少,而且,在研究戰(zhàn)略管理會計的相關文獻中,多數是從定義、特點、目的、策略等單個方面對戰(zhàn)略管理會計進行描述性研究,而對戰(zhàn)略管理會計體系構建不足的研究相對較少。本文從戰(zhàn)略管理會計的定義出發(fā),從理論與應用兩方面構建了戰(zhàn)略管理會計體系。通過這一體系的構建,本文不僅淺析淺析了戰(zhàn)略管理會計的目標、對象、策略等理論概念,還闡述了戰(zhàn)略管理會計所提供的財務與非財務信息是如何為企業(yè)戰(zhàn)略選擇、戰(zhàn)略實施以及戰(zhàn)略評價服務的。由于戰(zhàn)略管理會計學科體系的構建需要理論與實踐的緊密結合,在本文中,筆者根據戰(zhàn)略管理會計的定義及特點,以規(guī)范研究為主,實證研究為輔對戰(zhàn)略管理會計學科體系進行了構建�；谝陨蠝\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)略管理會計的背景、目的以及研究意 義。戰(zhàn)略管理思想的興起以及傳統(tǒng)管理會計的缺陷推動了戰(zhàn)略管理會計的誕生,研究戰(zhàn)略管理會計不僅是經濟全球化的要求,也順應了我國市場經濟體制以及現(xiàn)代企業(yè)制度的發(fā)展,具有很強的現(xiàn)實意 義。第二章主要對戰(zhàn)略管理會計的理論體系進行構建。從戰(zhàn)略管理會計的定義為出發(fā)點,繼而對其特點、目標、假設及原則等不足進行了淺析淺析。第三章選取EBSCO和CNKI數據庫上1997年到2009年間發(fā)表的關于戰(zhàn)略管理會計的文獻與專著作為樣本,采取樣本統(tǒng)計的策略,系統(tǒng)的構建了戰(zhàn)略管理會計的策略體系。第四章以戰(zhàn)略循環(huán)為基礎,介紹了戰(zhàn)略管理會計策略的應用體系,并闡述了戰(zhàn)略管理會計所提供的財務與非財務信息是如何為企業(yè)戰(zhàn)略選擇、戰(zhàn)略實施以及戰(zhàn)略評價服務的。第五章在明確了當代經濟管理環(huán)境變化的基礎上,對我國戰(zhàn)略管理會計在21世紀的發(fā)展進行了展望。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

【關鍵詞】 戰(zhàn)略管理會計； 理論體系； 策略體系； 應用體系；
【Key words】 strategic management accounting； theoretical system； methods system； application system；

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  本文關鍵詞：戰(zhàn)略管理會計學科體系的構建，，由筆耕文化傳播整理發(fā)布。

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