Research On The Application Of Strategic Management Accounting In Ant Financial

Ant Financial Group started in the establishment of Alipay.Alibaba e-commerce Co.Ltd.,announced that it will be the main body to build small micro-financial services group,small micro-financial(chips)to become the predecessor of Ant Financial.After the establishment of the Ant Financial is committed to creating an open ecosystem,for small micro enterprises and individual consumers to provide Pratt&Whitney financial services.Ants Kim Fu's Alipay,the balance of treasure,fortune treasure,ants Jubao,network operators Bank,ants flower chanting,sesame credit,ants financial clouds,ants and other sub-business sub-sector.With the rapid development of the Internet financial industry,the Ant Financial group is not dominant in the industry,a number of powerful financial companies such as Jingdong Finance,one thousand financial and so on the new market is also eyeing.In the process of fierce competition and the development of the company,the traditional management accounting theory and methods can not meet the actual needs of the securities company's strategic management.At the same time,the existing research does not pay attention to solve the Internet financial company strategy formulation,implementation,evaluation of mutual Convergence problem,only to stay in the level of risk management techniques and means,or isolated to discuss the company's internal situation,operating conditions,such management methods have been unable to adapt to the international financial environment continues to evolve and deepen,Ant Financial group urgent Fundamentally improve the strategic management capabilities.On the basis of the above background,this paper first explores the theoretical basis of the strategic management of the Ant Financial group and the overall management system of the management,and explains the relevant theories of the strategic management accounting,and explains the basic concept and characteristics of the strategic management accounting,Including the specific content and the application of strategic management accounting methods used;this includes a comprehensive enterprise cost management,corporate budget management and balanced scorecard and other more advanced theory,and on the basis of the use of modern Characteristics of strategic management accounting methods,combined with strategic management accounting in China's specific development status,to explore the management of traditional management in the operation of the management of the main problems exposed and the establishment of Ant Financial group and the use of strategic management accounting feasibility and Necessity,and then put forward the basic idea of the application of strategic management accounting of Ant Financial service group,the design of the application system and the design of the specific application mode,which can be used for the experimental study of the performance management project for the ant gold service group.Internal situation to create a management accounting system.According to the existing competitive environment,the analysis and suggestion of the advantages and disadvantages of the ant gold service group using the strategic management accounting are analyzed.Finally,specifically for specific issues to solve,so that the ant gold company to carry out strategic management accounting system to create and improve is a long-term and the need for continuous efforts of the process.