战略管理会计的目标与原则分析  

Analysis of Objectives and Principles of Strategic Management Accounting

作　　者：刘军巧[1] 林宏[1] 

机构地区：[1]安徽工业大学管理学院,安徽马鞍山243002

出　　处：《上海立信会计学院学报》2006年第4期23-27,共5页Journal of Shanghai Lixin University of Commerce

摘　　要：管理会计的目标与原则曾经受到国内外学者的广泛关注,但是相关研究并没有出现重大突破。新的经营环境和战略环境要求管理会计的目标与原则必须适应新的变化,以便在新环境下实现管理会计的职能与作用。基于此,文章提出了战略管理环境下管理会计的目标与原则。The objectives and principles of management accounting have been paid widely attention to by researchers at home and abroad. However, related studies have no significant breakthrough, and the new environment needs changes in objectives and principles of management accounting, so that management accounting functions well in the new environment. Therefore, the paper puts forward objectives and principles of management accounting in strategic management accounting environment.

关 键 词：战略管理会计 管理会计目标 管理会计原则 

分 类 号：F234.3[经济管理—会计学]