【摘要】 战略管理会计是服务于企业战略管理的信息系统 ,其正常运作有赖于基本假设和一般原则的完善与支持。本文立足于知识经济和网络革命的现实背景 ,着眼于企业战略管理的迫切需要 ,推导战略管理会计的基本假设和一般原则 ,为尽快构筑起科学实用的战略管理会计理论框架体系创造条件。更多还原

【Abstract】 Strategic management accounting is an information system that serves strategic management.Its normal operation depends on the perfection and support of basic postulate and accounting principles.This paper,based on the real background of knowledge economy and network revolution,aimed at an urgent need of strategic management,deals with the basic postulate and accounting principles of strategic management accounting,and provides qualifications for building scientific,usful and theoretical system of strategic management accounting as quickly as possible.更多还原