Study on the Qualifications to Apply Strategic Management Accounting

摘要

Strategic Management Accounting（SMA）is an information system that serves for strategic management.Based on SMA theory and enterprise's strategic management practice,this paper analyses the realistic conditions of putting SMA into practice in China.They are as follows: For SMA ‘s application,the foundation of modern enterprise system is the decision-making basis ,the strategic management practice carried out in part enterprises creates a fine application space,the development of information and internet technology provides the technology support,market economy and management accounting practice carried out by the enterprise for many years have prepared certain humanity and management condition,and part state-owned enterprises are carrying out SMA and its effect is obvious and good.This paper points out that there are the realistic conditions of putting SMA into practice moderately in China.