| 战略管理会计初探 |
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| 引用本文： | 季东,王立民. 战略管理会计初探[J]. 沈阳工程学院学报(自然科学版), 2004, 6(3): 103-105 |
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| 作者姓名： | 季东 王立民 |
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| 作者单位： | 1. 沈阳工程学院,辽宁,沈阳,110036
2. 锦州电力工业学校,辽宁,锦州,121001 |
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| 摘 要： | 从战略管理会计发展背景及与传统管理会计的对比中剖析了战略管理会计的内涵及特征,并进一步分析战略管理会计对现代管理会计及现代会计的作用和影响,最后阐明这一新概念给管理会计职能及职业带来的影响和冲击。
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| 关 键 词： | 战略管理会计 会计 企业管理 |
| 文章编号： | 1008-312X(2004)03-0103-03 |
| 修稿时间： | 2004-03-22 |
Elementary discussion on the strategic management accounting |
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| JI Dong,WANG Li-min. Elementary discussion on the strategic management accounting[J]. Journal of Shenyang Institute of Engineering(Natural Science Edition), 2004, 6(3): 103-105 |
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| Authors: | JI Dong WANG Li-min |
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| Affiliation: | JI Dong~1,WANG Li-min~2 |
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| Abstract: | From the development background of strategic management accounting,and comparison between strategic management accounting with traditional management accounting analyzes the connotation and characteristics of strategic managemeat accounting.Analyzes the function and influence of strategic management accounting on modern management strategic.States the influence and impact on function and work of management accounting brought by strategic management accounting. |
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| Keywords: | strategic management accounting accounting enterprise management |
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