战略管理会计.doc

基于价值导向的电信运营企业战略管理会计体系研究
[摘要] 作为财务管理的重要组成部分,管理会计也经历了从执行型管理会计、决策型管理会计到战略管理会计的转变,战略管理会计是管理会计的最新发展阶段,它为企业战略决策者提供了更多的财务信息、财务分析工具和财务改进方向。本文重点研究基于价值导向的电信运营企业战略管理会计体系。首先阐述价值导向的企业战略管理会计体系的理论；其次介绍了电信运营企业战略管理会计的现状；再次，对基于价值导向的电信运营企业战略管理会计体系的构建进行了论述；最后提出了电信运营企业战略管理会计的实施对策。通过本文的论述，为基于价值导向的战略管理会计体系在电信运营企业中的实施提供了基本思路。
[关键词] 电信运营企业；战略管理会计；会计体系；实施
Research telecom companies strategic management accounting system is based on value-oriented
[Abstract] As an important part of financial management, management accounting has gone from execution type of management accounting, management accounting to shift decision-making model of strategic management accounting, strategic management accounting is the latest stage of development of management accounting, it is corporate strategy decision-makers more financial information, financial analysis tools and financial improvement direction. This paper focuses on the strategic management of telecom enterprises based on value-oriented accounting system. First elaborate theoretical value-oriented enterprise strategic management accounting system; secondly describes the status of telecom companies strategic management accounting; again, to build value-based telecom companies oriented strategic management accounting system were discussed; Finally, telecom operators implementation of corporate strategic management accounting measures. Through discussion of this paper is based on the implementation of telecom companies in the value-oriented strategic management accounting system provides the basic ，勿做商业用途
[Keyword] Implementation; telecom companies; strategic management accounting; accounting system
目 录
引言 1
一、基于价值导向的企业战略管理会计体系的理论阐述 1
(一) 战略管理会计的定义 1
（二）战略管理会计的内容 1
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（三）战略管理会计的方法 2
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（四）战略管理会计与传统管理会计的区别 3
二．电信运营企业战略管理会计的现状 4
（一）电信运营企业战略管理会计的现状 4
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（二）电信运营企