战略管理会计探析外文翻译文献

战略管理会计探析外文翻译文献(文档含中英文对照即英文原文和中文翻译)

企业战略管理与战略管理会计探析中英文翻译

Strategic management and strategic management accounting literature translation in both Chinese and English

[论文关键词]战略管理会计企业战略内容方法

[key words] strategic management accounting strategy content method [论文摘要]战略管理会计是当今企业经营环境更加复杂多变、全球性市场

战略管理会计探析外文翻译文献

竞争空前广泛激烈的情况下，为满足现代企业实施战略管理的特定信息需要而建立的新的管理会计信息系统。本文从战略管理会计的内涵、目标及特点阐述到战略管理会计的主要内容和方法对战略管理会计进行论述。

/ paper pick to strategic management accounting is the enterprise management environment is more complex, an unprecedented high competitive global market, to meet the modern enterprise to implement strategic management specific information need and establish a new management accounting information system. This article from connotation, goals and characteristics of strategic management accounting to the main content of strategic management accounting and methods of strategic management accounting in this paper.

一、从企业战略的高度来看战略管理会计

One, from the perspective of the height of business strategy, strategic management accounting

1981年，英国学者西蒙斯最早将管理会计与战略管理相结合，提出战略管理会计之说。战略管理会计是明确强调战略问题及相关重点的一种管理会计方

法，是一种外向型和具有长远意义的管理系统。它站在战略的角度上，以企业价值最大化为最终目标，旨在帮助企业管理层从长远利益出发，科学地审视、分析企业的经营现状，持续地降低企业经营成本，并把握各种潜在机会，回避可能的风险，从而最大限度地增加企业盈利能力和价值创造能力。依据战略管理会计，企业管理者必须根据本企业自身情况，以市场为导向，从长远利益出发，全方位地制定动态的战略战术，才可避免企业经营中出现的成本浪费现象，时时为企业注入新鲜的活力，使企业保持长久的竞争优势。战略管理会计首先要协助高层管理者制定战略目标。企业的战略目标可以分为三个层次，即公司战略目标、竞争战略目标、职能战略目标。战略管理会计要从企业外部和内部收集各种相关信息、运用战略管理会计进行系统分析，以此为基础提出各种可行的战略目标，供企业管理当局决策时参考。

In 1981, the British scholar simmons first combines the management accounting and strategic management, strategic management accounting. Strategic management accounting is the focus of the clear emphasis on strategic issues and related a method of management accounting is a kind of extroversion and long-term significance to management system. It stand on the strategic point of view, to the enterprise value maximization as the ultimate goal, to help corporate management from a long-term interests, scientific examination, analysis enterprise management present situation, continue to reduce enterprise operating cost, and grasp all kinds of potential opportunities, to avoid possible risks, so as to maximize the enterprise profit and value creation ability. According to the strategic management accounting, enterprise

战略管理会计探析外文翻译文献

managers must according to the enterprise itself situation, take the market as the guidance, from the long-term interests, set up a comprehensive dynamic strategy and tactics, and to avoid waste in the enterprise management of cost, constantly inject fresh vitality for the enterprise, make enterprise keep long-term competitive advantage. Strategic management accounting to assist the top managers set strategic goals in the first place. Enterprise strategic objectives can be divided into three levels, namely the company strategic target, competition strategy, functional strategy goals. Strategic management accounting to collecting all kinds of relevant information, from the external and internal use of strategic management accounting systems analysis, on this basis, proposed various feasible strategic goal, for enterprise management decision-making reference.

二、战略管理会计的目标及特点

Second, the target and characteristics of strategic management accounting

（一）战略管理会计的目标

(a) strategic management accounting goal

传统管理会计的最终目标是利润最大化，利润最大化虽然能够使企业讲求核算和加强管理，但是，它不仅没有考虑企业的远景规划，而且忽略了市场经济条件下最重要的一个因素风险。为了克服利润最大化的短期性和不顾风险的缺陷，战略管理会计的目标应立足于企业的长远发展，权衡风险与报酬之间的关系。企业价值是企业现实与未来收益、有形与无形资产等的综合表现。因此，企业价值最大化也就是战略管理会计的最终目标。战略管理会计的具体目标主要包括以下