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摘 要
　　　優(yōu)勝劣汰是市場(chǎng)競(jìng)爭(zhēng)的基本法則，企業(yè)要求得生存和發(fā)展，不僅要有科學(xué)精細(xì)的日常管理，更需要高瞻遠(yuǎn)矚的戰(zhàn)略眼光和戰(zhàn)略思想。加強(qiáng)戰(zhàn)略管理已經(jīng)成為當(dāng)前管理界的趨勢(shì)和潮流，與之相適應(yīng)的戰(zhàn)略管理會(huì)計(jì)也日益受到了財(cái)務(wù)學(xué)理論界和實(shí)務(wù)界前所未有的注意。隨著現(xiàn)代科技高速發(fā)展，市場(chǎng)經(jīng)濟(jì)日趨成熟，全球性競(jìng)爭(zhēng)加劇，企業(yè)不得不站在全球高度，選擇以戰(zhàn)略管理為導(dǎo)向的管理模式，不斷根據(jù)環(huán)境做出適當(dāng)調(diào)整，以求企業(yè)與環(huán)境的協(xié)調(diào)與均衡，獲取企業(yè)整體競(jìng)爭(zhēng)優(yōu)勢(shì)。
　　　本文從戰(zhàn)略管理會(huì)計(jì)的產(chǎn)生入手，引出了戰(zhàn)略管理會(huì)計(jì)的涵義與基本理論，闡述了戰(zhàn)略管理會(huì)計(jì)的目標(biāo)、特征及原則，進(jìn)而對(duì)西雅公司的戰(zhàn)略管理會(huì)計(jì)進(jìn)行了應(yīng)用條件分析與研究。

【關(guān)鍵詞】 戰(zhàn)略 管理會(huì)計(jì) 應(yīng)用


Abstract
　　　The basic rule of the market competition is that the better is left and the worse is discarded． If business enterprise want to survive and develop，scientific daily management is not enough，and strategic and vision and thoughts of great foresight for the future are more important．Emphasizing on the strategic management has already become the trend of current management field，and with this trend strategic financial management also has got an unprecedented attention from theoretical and practical fields of finance．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 environment so as to coordinate and balance the enterprises．
　　　This article from the produce of strategic management accounting，raises the meaning of strategic management accounting and basic theory，this article expounds the goal of strategic management accounting，characteristics and principles，and XiYa company’s strategic management accounting application condition analysis and research．
　　　
Keywords strategic management through accounting apply


目 錄
摘要 I
Abstract II
第1章 選題背景 1
1.1問(wèn)題的提出 1
1.2國(guó)內(nèi)外研究現(xiàn)狀 2
1.2.1國(guó)外研究現(xiàn)狀 2
1.2.2國(guó)內(nèi)研究現(xiàn)狀 3
第2章 戰(zhàn)略管理會(huì)計(jì)概述 5
2.1戰(zhàn)略管理會(huì)計(jì)的產(chǎn)生 5
2.1.1傳統(tǒng)管理會(huì)計(jì)的局限性 5
2.1.2戰(zhàn)略管理會(huì)計(jì)的產(chǎn)生 7
2.2戰(zhàn)略管理會(huì)計(jì)的基本理論 7
2.2.1戰(zhàn)略管理會(huì)計(jì)的涵義 7
2.2.2戰(zhàn)略管理會(huì)計(jì)的基本理論 8
2.2.3戰(zhàn)略管理會(huì)計(jì)的目標(biāo) 8
2.2.4戰(zhàn)略管理會(huì)計(jì)的特征 10
2.2.5戰(zhàn)略管理會(huì)計(jì)的原則 11
第3章 西雅公司戰(zhàn)略管理會(huì)計(jì)的應(yīng)用研究 12
3.1西雅公司戰(zhàn)略管理會(huì)計(jì)的應(yīng)用條件分析 12
3.1.1西雅公司自然概況 12
3.1.2西雅公司戰(zhàn)略管理會(huì)計(jì)的應(yīng)用條件分析 13
3.2西雅公司戰(zhàn)略管理會(huì)計(jì)的應(yīng)用研究 18
結(jié)束語(yǔ) 22
致 謝 23
參考文獻(xiàn) 24