战略管理思想与战略管理会计

20世纪60、70年代的战略管理思想指出了战略的长期导向以及组织内外部相互匹配的本质;80年代的波特战略管理思想对企业外部产业环境与竞争对手更加关注;90年代迄今的战略管理思想则聚焦于企业内部资源尤其是无形资源与能力。80年代产生的SMA突破了传统管理会计的内向性局限,具有明显的外向性与长期性特征。90年代迄今的战略管理思想拓展了SMA的研究视角,为21世纪的SMA提供了新的研究维度——企业无形的资源与能力。本文认为,需重新认识SMA的特征。随着战略管理思想的不断发展,21世纪的SMA作为交叉学科,内容与方法将更加丰富和完善。

Ideas of Strategic Management and Strategic Management Accounting

In the sixties and seventies of the twentieth century, the ideas of the strategic management point out the long-term direction of guiding of the strategy and the nature of the match of the inner and exterior of the organization. In the eighties, Potter gave more attention to the industry environments and the competitors of the enterprise. So far from the nineties, inner resources have been the focus of the strategic management, especially the intangible resources and capability. Therefore SMA,which came into being in the eighties, breaks through the inside-faced limitation of the traditional management accounting. Clearly, it is outside and long-term. Since the ninetieth of the twentieth century, the ideas of strategic management have greatly enlarged the visual angle of SMA. It provides SMA in the twentieth century with a new research angle -- the intangible resources and capability. So we should form a new cognition of SMA. We can foresee that in the twentieth century, the ideas and the methods of SMA,as an intersected subject, will be greatly enriched and perfected with the development of ideas of strategic management.