Basic Theories And Methods Of Strategic Management Accounting Research

With high-speed development, the market-directed economy is ripe day by day. Global competition is sharpening. The enterprise has no choice but to stand at global altitude for selecting management's mode in guidance of strategic management and continuously makes suitable adjustment according to the environments so as to coordinate and balance the enterprises against environment and acquire whole competition superiority of the enterprises. The strategic management has thrown down the gauntlet against conventional accounting for management .It is urgently necessary to renew the sense, provide more extensive and more useful information related to strategic management, particularly provide the information for strategic decision. Strategic management accounting refers to a new accounting field which serves effectively to the business strategy by means of management accounting using accounting information .It is based upon certain theories of strategic management. It is a system of enterprise accounting information that provides and analyzes the necessary data for the enterprises' strategic management. The article emphasizes on the study of the basic theory and framework of strategic management accounting.