企业战略管理与战略管理会计探析中英文翻译.doc

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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 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四个方面：（1）协助管理当局确定战略目标；（2）协助管理当局编制战略规划；（3）协助管理当局实施战略规划；（4）协助管理当局评价战略管理业绩。Traditional management accountings ultimate goal is profit maximization and profit maximization while can make the enterprise accounting and to strengthen management, however, it does not take into account not only the enterprises vision, and ignored the market economy under the conditions of one of the most important risk factors. In order to overcome the profit maximization of short-term and regardless of the risk of defects, the goal of strategic management accounting should be based on in the long-term development of the enterprise, the relationship between the trade-offs between risk and reward. Enterprise value is the enterprise reality and future benefits, tangible and intangible assets such as comprehensive performance. Therefore, the enterprise value maximization is the ultimate goal of strategic management accounting. Strategic management accounting of the specific target mainly includes the following four aspects: (1) to assist management authorities determine strategic goals; (2) to assist management authorities prepare strategic plan; (3) to assist management authorities to implement strategic planning; (4) to assist management authorities evaluation strategy management performance. （二）战略管理会计的特点(2) the characteristics of the strategic management accounting 与传统管理会计相比， 战略管理会计具有以下特点。Compared with the traditional management accounting, strategic management accounting has the following characteristics. （1）战略管理会计具有明显的外向性；（2）战略管理会计更加注重长远目标和全局利益；（3）战略管理会计提供更多的非财务信息；（4）战略管理会计是一种全面性、综合性的风险管理；（5）战略管理会计更加注重会计信息的相关性和及时性；（6）战略管理会计拓展了管理会计人员的职能范围。(1) strategic management accounting has obvious extroversion; (2) strategic management accounting pay more attention to long term goals and overall interests; (3) strategic management accounting is to provide more non-financial information; (4) strategic management accounting is a comprehensive, comprehensive risk management; (5) of strategic management accounting pay more attention to relevance and timeliness of accounting information; (6) functions of the strategic management accounting management accounting has been expanded, range. 三、战略管理会计的主要内容和方法Third, the main content of strategic management accounting and methods （一）战略管理会计的主要内容(a) the main content of strategic management accounting 战略管理会计是近些年发展起来的一门科学， 其理论和实践仍处于起步和探讨阶段。目前， 战略管理会计主要研究了以下问题：Strategic management accounting is a science which developed in recent years, the theory and practice is still in its infancy and discussion stage. At present, the strategic management accounting is mainly studied the following problem: 1战略规划管理。战略管理会计首先要从企业外部和内部搜集信息， 提出各种可行的战略方案， 供高层管理者选择， 协助其制定战略目标。企业的战略目标可以分公司战略目标、竞争战略目标和职能战略目标三个层次。1. Strategic planning and management. Strategic management accounting must first from the enterprise external and internal information, proposed various feasible strategy, for top managers to choose from, and help them to formulate strategic goals. Enterprise strategic target can branch strategy target, competitive strategy and functional strategy three levels. 2战略成本管理。战略成本管理通过对企业自身及其竞争对手的有关成本资料的分析， 主要是从战略的角度来研究影响成本的各个环节，从而进一步找出降低成本的途径，为管理者提供了战略决策所需的信息。一般来说，企业可以通过采取适度的投资规模、市场调研、合理的研究开发策略等途径来降低战略成本。2. Strategic cost management. Strategic cost management based on the enterprise itself and its competitors information on cost analysis, mainly from the Angle of the strategy to study the influence the cost of each link, thereby further found ways to reduce costs, provide managers with the information needed for strategic decisions. Generally speaking, the enterprise can take a moderate amount of investment, market research, the way such as research and development of a reasonable strategy to reduce strategic cost. 3战略性经营投资决策。战略管理会计是为企业战略管理提供各种相关可靠的信息。应以战略的眼光提供全局性、长远的与决策相关的有用信息。在经营决策方面应采用长期本量利分析模式。战略管理会计以现实的现金流量为基础，能反映企业投资的实际业绩，为企业注重持续发展提供有用的信息。3. The strategic investment decisions. The strategic management of strategic management accounting is to provide a variety of relevant and reliable information. Should be to provide overall and long-term strategic vision of useful information related to decision-making. In the business decisions should use CVP analysis model for a long time. Strategic management accounting based on the realistic cash flow, can reflect the enterprise investment actual performance, pay attention to the sustainable development to provide useful information for the enterprise. 4全面预算管理。全面预算是企业在未来一定时期内各种计划的货币数量表现。预算起到计划、协调和控制的作用。预算的编制必须以企业的战略发展目标为基础，根据战略目标所确定的发展规划和战略决策制定当期计划。4. A comprehensive budget management. Overall budget is the enterprise a certain period of time in the future plans of monetary quantity. Budget planning, coordination and control. Budget preparation must be based on the enterprises strategic development goals, according to the strategic objectives identified development planning and strategic decision-making of the current plan. 5人力资源管理。人力资源管理是企业战略管理的重要组成部分，也是战略管理会计的重要内容。它包括为提高企业和个人绩效而进行的人事战略规划、日常人事管理以及一年一度的员工绩效评价。战略管理会计的核心是以人为本，通过一定的方法和技能来激励员工以获取最大的人力资源价值，并采用一定的方法来确认和计量人力资源的价值与成本，进行人力资源的投资分析。5. Human resource management. Human resource management is an important part of enterprise strategy management, also is the important content of strategic management accounting. It including to improve the enterprise and individual performance for the hr strategic planning, daily personnel management, as well as the annual employee performance evaluation. At the heart of the strategic management accounting is based on people-oriented, through certain methods and skills to motivate staff to get the most value of human resources, and adopt some methods to the value of the recognition and measurement of human resources and cost, analyzing the investment of human resources. 6风险管理。企业的任何一项行为都带有一定风险，风险越大，报酬越高，但当风险增加到一定程度，就会威胁到企业的生存。市场风险无处不在，它既可以给企业带来超额收益，也可能带来巨大损失。由于战略管理会计着重研究全局的、长远的战略性问题，因此，它必须经常考虑风险因素。其对风险的管理主要是在经营与投资管理中采用一定的方法，如投资组合、资产重组、并购与联营等方式分散风险。6. The risk management. Any behavior of enterprises is a certain risk, the greater the risk, the higher remuneration, but when the risk increase to a certain degree, will threaten the survival of enterprises. Market risk is everywhere, it can bring excess profits, can also bring huge losses. Due to the strategic management accounting focuses on global and long-term strategic issues, therefore, it must always consider the risk factors. For the risk management is mainly in the management and investment management using a certain method, such as portfolios, asset restructuring, mergers and acquisitions, and joint management methods such as diversification of risk. 7战略性业绩评价。从战略管理的角度看，业绩评价是连接战略目标和日常经营活动的桥梁。良好的业绩评价体系可以将企业的战略目标具体化，并能有效地引导管理者的行为。它应包括财务绩效衡量与非财务绩效衡量（如顾客、内部管理和长期绩效）。7. Strategic performance evaluation. From the perspective of strategic management, performance evaluation is a bridge connected to the strategic goals and daily activities. Good performance evaluation system of enterprises strategic target can be embodied, and can effectively guide the managers behavior. It should include financial performance measures and non-financial performance measures (e.g., customer, internal management and long-term performance). （二）战略管理会计的研究方法(2) strategic management accounting research methods 战略管理会计主要通过产品生命周期法、价值链法等具有整体性、全局性的研究方法来对企业的经济效益作出判断，更注重企业的外部市场环境，强调企业发展与环境变化的协调一致，将企业置于整个产业的价值链中，研究企业与市场竞争者的关系位置。Strategic management accounting is mainly through the product life cycle method, value chain method, wholeness, global research methods, such as to judge for the economic benefits of enterprises, pay more attention to enterprises external market environment, emphasizes the harmonization of enterprise development and the environment changes, the enterprise in the industry value chain, the enterprise and the market competition position. 为使战略管理会计理论在企业会计实践中得到成功应用，还须有一定的基本方法加以保证。这些基本方法主要有：（1）作业成本法。作业成本法是依据资源耗费的因果关系进行成本分析。即先按作业对资源的耗费情况将成本分配到作业，再按成本对象所消耗的作业情况将作业分配到成本对象。（2）竞争对手分析。竞争对手分析主要是从市场的角度，通过对竞争对手的分析来考察企业的竞争地位，为企业的战略决策提供信息。（3）预警分析。预警分析是一种事先预测可能影响企业竞争地位和财务状况的潜在因素，提醒管理当局注意的分析方法。它通过对行业特点和竞争状况进行分析，使管理当局在不利情况来临之前就采取防御措施，解决潜在的问题。（4）质量成本分析。质量成本分析是指从产品的研制、开发、设计、制造，一直到售后服务整个寿命周期内的质量成本分析方法。它主要分析质量成本的四个部分，即预防成本、鉴定成本、内部质量损失和外部质量损失。To make the theory of strategic management accounting in enterprise accounting practice for successful application, still must have some basic methods to guarantee. These basic methods mainly include: (1) the homework cost method. Homework cost method is based on causal relationship between resource consumption cost analysis. Namely according to the first assignment of resources will cost assigned to the project cost situation, again according to the cost object assignment will be consumed by a homework assigned to cost objects. (2) the competition analysis. Competitor analysis mainly from the Angle of the market, through the analysis of competitors, to examine the competitive position of enterprises, to provide information for the enterprise strategic decision. (3) the early warning analysis. Early warning analysis is a forecast in advance may affect financial status of the enterprise competitive position and potential factors, alert management authorities of analysis method. It through the analysis of industry characteristics and competition situation, the management authorities in adverse situation before coming to take defensive measures, solve the potential problems. (4) the quality cost analysis. Quality cost analysis is to point to from product research, development, design, manufacturing, to the quality of after-sales service throughout the life cycle cost analysis method. It mainly analyzes the quality cost of four parts, namely loss prevention cost, appraisal cost, internal quality and external quality loss. 参考文献references 1付砚，管理会计发展的必然趋势战略管理会计，经济论坛J，2004（9）：22-24FuYan 1, the management accounting development inevitable trend, the strategic management accounting, economic BBS J, 2004 (9) : 22-24 2姚艳，战略管理会计目标、特点及其对企业管理提出的新要求，会计理论J，2006（4）：77-782 Yao Yan, strategic management accounting objectives, characteristics and put forward new requirements on business management, accounting theory J, 2006 (4) : 77-78 性蕾客外际慎擦斑锤抹伞摄换桃泽诱担祭蝴喉瞅刻叛慈宇蟹眶表糟极未仙譬悉边刊扳族劝堕都扫齿陡滋勒僧斌阐铀桐镜赁光雍疯旁滞其决找苍猴鸟涩剔恒抱匀噬捞句晦癌分悸三糯鳖重的遍朴蔑聂飘谗奶独贺腥栓辛被奉暴搂护雷佃