摘要：随着我国企业进一步融入经济全球化，企业面临的竞争压力越来越大，如何由传统管理会计向战略管理会计的转变，着力提高经济效益，是企业管理面临的迫切问题。本文阐述了战略管理会计在企业经营中的重要性，通过分析企业战略管理会计应用现状，结合企业经营发展情况,对如何推广应用战略管理会计进行了探讨,为优化企业管理与决策提出了对策。28983
战略管理会计在我国目前还是一个新生事物，但从整个世界的发展方向上看，战略管理会计在我国全面实施是一种必然趋势。同时，我国现代企业制度的逐步建立和信息技术的迅猛发展，也都为战略管理会计在我国的应用提供了可能性。一个新事物必然要经过产生、发展到成熟的过程。虽然目前出版和发行了关于战略管理会计有价值的研究成果，但由于人们对战略管理会计的认识尚处于初始阶段，对其研究尚不系统，存在争议，还未跟上实务的需要。因此，对战略管理会计的理论和方法的应用必须进行科学的定义和引导。
毕业论文关键词：战略；管理会计；应用对策
The application of strategic management  accounting  in the enterprise development
Abstract:With China's enterprises to further integrate into the economic globalization, enterprises are facing the pressure of competition is getting more and more, how to accelerate the transformation from the traditional management accounting to the application of strategic management accounting, and strive to improve the economic benefit is an urgent problem faced by the enterprise managers and financial managers. This paper expounds the importance of strategic management accounting in the enterprise management, through the analysis of the enterprise strategic management accounting application status, combined with business development, has carried on the discussion on how to promote the application of strategic management accounting, puts forward the countermeasures to optimize the enterprise management and decision-making.
Strategic management accounting in our country is still a new thing, but from the point of view of the development direction of the whole world, strategic management accounting in our country carry out in the round is a kind of inevitable trend. At the same time, the rapid development of modern enterprise system in our country and the establishment of information technology, but also for the strategic management accounting application in China to provide the possibility. A new thing is bound to be produced development to mature process. Although the publication and distribution of the value of strategic management accounting research results, but due to the awareness of the strategic management accounting is still in the initial stage, of the research is not systematic, there is a dispute, have not kept pace with the need of the practice. Therefore, the application of the theory and methods of strategic management accounting must be scientifically defined and guide.
KeyWords： Strategy; Management accounting; Enterprise application solutions
目  录
一、引言1
二、战略管理会计概述3
（一）战略管理会计的概念5
（二）战略管理会计的特征5
（三）企业实施战略管理会计的必要性5
三、战略管理会计在我国的应用现状、问题及原因分析7
（一）我国企业实施战略管理会计取得的成就7
（二）我国战略管理会计的现状6
（三）产生这种现状的原因分析 11
四、强化战略管理会计采取的措施17
（一）加快战略管理会计理论知识的普及，加强理论体系的构建 11
（二）引导和强化企业管理者的管理会计意识14
（三）加快电子计算机在战略管理会计中应用的步伐 15
（四）努力营造一个适合战略管理会计运用的良好环境，积极建立战略管理会计信息库 16 战略管理会计在企业发展中的应用:http://www.751com.cn/kuaiji/lunwen_24050.html