During 1980s, along with the creation and development of strategic management, management accounting experienced a profound change - the appearance of strategic management accounting. Strategic management accounting is the product of the integration of strategic management and management accounting, its creation has significant meaning to the modern society. After the entry of strategic management accounting into China, it has raised the general concern of academics. Although currently China is already equipped with the conditions of implementing strategic management accounting, but due to a certain number of reasons, strategic management account has not been widely known, and cannot yet be integrated with the management practice of enterprises, and is still in the stage of theoretic and academic study. Hence, the generalization of strategic management accounting and its promotion in enterprise practices has become the major task and priority.
This article is divided into two sections - two separate discussions regarding strategic management accounting, firstly introduces the basic theory of strategic management accounting from the perspectives of its creation background, definition, the content it covers and definitional practice, and then surrounding the conditions and current situation of implementing strategic management accounting in China, focusing on on the problems appeared in the promotion of strategic management accounting in China, raises practical countermeasures in its further development in China.
全是亲手翻译,请参考。
Please translate following two sections of speeches, thanks! ! ! (I must artificially translate, does not want on-line translation, attention please not to have me when little English does not understand fool, thanks cooperation!)
The 1980s, along with the strategic management production and the development, managed in the accounting to welcome a profound transformation ¨d¨d strategy management accounting's appearance. Strategy management accounting is a product which the strategic management and management accounting unifies, its production to modern society's watershed. Enters after our country in strategy management accounting's, arouses scholar's universal interest, although our country has at present met the implementation strategy management accounting's requirement, but as a result of some reasons, strategy management accounting certainly not widely knew very well for the people, not yet could with enterprise's management practice organic union, still occupy the fundamental research and the academic discussion stage. Therefore, strategy management accounting theory popularization and in enterprise application promoted into most important task.
This article is divided two parts separately to launch to the strategy management accounting's elaboration, first has the background, the definition from strategy management accounting, covers the content as well as the significance obtains the introduction strategy management accounting's elementary theory, then revolves strategy management accounting around our country application condition and the present situation, promotes the question in view of strategy management accounting in our country which in the process appears to propose it from now on the application countermeasure which further will develop in our country.
Question supplement that,On accountant's technical expression cannot not relate, I so long as correct sentence pattern and other full words.
in the 1980s, with the appearance and development of strategic management(SM), managerial accounting(MA) faced a profound change--the appearance of strategic managerial accounting(SMA). SMA is the product of the marriage between SM and MA, and its appearance is of great significance to modern society. After its introduction to China, SMA aroused wide attention among academics......
1980s of the 20th century, with the selection of strategic management and development, Management Accounting, ushering in a profound transformation -- Strategic Management Accounting happen. Strategic management accounting, strategic management and accounting combination of products, and its emergence of a modern society of great significance. In the strategic management accounting entered China, attracted widespread attention in academics, Although China currently has a strategic management accounting, but because of some reasons, strategic management accounting and are not widely known to people, and enterprises have not been able to practice the management of the combined organic, still in the theoretical research and academic exploration stage. Therefore, a strategic management accounting theory and the universal application of the promotion has become the most important task. This paper is divided into two parts started to strategic management accounting exposition, the first from the strategic management accounting background, definitions, cover content and significance start on the strategic management accounting basic theory, then on the strategic management accounting in our application conditions and the status quo, against strategic management accounting in China to promote the process of problem of its future in China's further development of countermeasures.
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