Strategic Management Accounting In China's Current Situation And Development Of Countermeasures

This dissertation expatiates the basic theory of strategic management accounting and its methods. It also introduces how to use strategic management accounting in the business enterprise of our country.This dissertation is totally divided into three parts.Part one makes a summarization of strategic management accounting. It introduces the connotation, character, hypothesis, principle, target and the main methods of strategic management accounting, including products combination matrix, analysis of rivals, analysis of warnings.Part two introduces the inevitable of practice strategic management accounting. The traditional management accounting has already couldn't adapt to the need of strategic management, for it has not realized the vital effect of external environment And now, our country has enough conditions to practice strategic management accounting. With the establishment of modern enterprise system, the development of socialism market economy, and the improvement of enterprise operators' quality, strategic management accounting possesses its precondition of implementation in China. Therefore, it makes it a necessity for the application of strategic management accounting. It introduces the actuality of strategic management accounting practice in our country, too. Currently, we are at the elementary state of the strategic management accounting study, and there are still a number of problems waiting to be solved in the application in practice, such as enterprises are lacking of strategic consciousness and strategic thought; the emphasis of accounting tasks are still in financial accounting; and the quality of accountants are not good enough to cumulate strategic management accounting, etc.Part three discusses how to use strategic management accounting in our country. It suggests that we must improve these four aspects: the relation of the finance accounting and management accounting; the theories investigate; bring up theconception and the actual operation in the company. It mainly introduces harmonized relationship between financial accounting and management accounting, which possess the foundation and requirement of blending. Theory guides practice, in order to implement strategic management accounting smoothly in China, we have to enhance the theory study of strategic management accounting, and enrich the content of management accounting continuously. For employers and employees of corporations, they must build up the rational thinking concept. In practice, I think we should pay attention to establish perpetual enterprise culture; simultaneously, we should manage corporation strategically according to its practice situation, base on which we apply the strategic management accounting. In the application of strategic management accounting, we should adopt the method of making experiments first and then spread it, also combine theory and practice tightly.Strategic management accounting itself is a sort of subject that is evolving continuously; its contents are developing and improving with the economy management environment. As enterprises changing their emphasis into strategic management, strategic management accounting will change conventional management accounting system certainly, and became the main stream of the development of management accounting.