Research On Applications Of Strategic Management Accounting In China' Enterprise

Since 1980s, with the rapid development of the social economy and the big progress of the science and technology, the process of the integration with the global economy is more faster, which changes the inner and outer environment of enterprises. Its face the challenge of the domestic and international competitive market more and more big. Business is as fierce as war. If enterprises want to remain invincible in competitions, they must be attention both internal environment and exterior market. So strategic management has been applied widely. But traditional management accounting has not satisfied the request of strategic management. In this case, the strategic management accounting emerge as the times require for the sake of the strategic management.Theoretical researches and practical applications of strategic management accounting have been well developed in Western countries. With reform and opening up and the rapid development of the economy, some scholars has began to pay attention to the strategic management accounting in our country and study it further on the basic of the foreign scholars' productions. Even minority business enterprises already started to implement the strategic management accounting and to obtain the good results. But as a result of the strategic management accounting's understanding insufficiency and incompact research, people still have the dispute in the theory aspect. And there are some influencing factors in the internal and external development environment of the domestic enterprises. These all baffle the application of the strategic management accounting in our country and affect the construction and development of our country's management accounting system. Author thinks that the research and exploration of strategic management accounting with enterprise using its' successful experience in our country can enhance the practicality of it and expanded its scope of application. Thus scholars can combine practical experience of more enterprises to perfect the application research of strategic management accounting and promote the construction and development of it. This is a repeating process.This paper combines the actual situation in China with the Chinese and foreign literatures about strategic management accounting. Through the re-cognition on the concepts, characteristics, contents and methods of strategic management accounting, as well as experience in Handan Iron and Steel, the paper advocates the recommendations of strategic management accountmg application in China' enterprise.