| 我国企业实施战略管理会计的必要性和可行性研究 |
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| 引用本文： | 洪有护. 我国企业实施战略管理会计的必要性和可行性研究[J]. 广东经济管理学院学报, 2004, 19(1): 52-55 |
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| 作者姓名： | 洪有护 |
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| 作者单位： | 集美大学,福建,厦门,361021 |
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| 摘 要： | 本文以知识经济和网络革命为背景，着眼于企业全球竞争和战略管理的迫切需要，对比传统管理会计与战略管理会计的优劣势，客观而又理性地分析在我国实施战略管理会计的必要性和可行性。
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| 关 键 词： | 企业 战略管理会计 可行性 经营管理 绩效评价 知识经济 网络革命 |
| 文章编号： | 1672-4100(2004)01-0052-04 |
| 修稿时间： | 2003-10-27 |
The necessity and feasibility study of adopting strategic management accountancy in China |
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| Hong You - hu. The necessity and feasibility study of adopting strategic management accountancy in China[J]. Journal of Guangdong Institute of Business Administration, 2004, 19(1): 52-55 |
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| Authors: | Hong You - hu |
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| Abstract: | Introducing the background of knowledge economy and network revolution, the paper expounds the global competition and urgent needs for enterprises to adopt strategic management. It compares the advantages and disadvantages of traditional management accountancy and strategic management accountancy. It objectively and rationally analyses the necessity and feasibility study of adopting strategic management accountancy in China. |
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| Keywords: | strategic management accountancy necessity feasibility management appraisal of achievements and effect |
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