外文翻譯--企業(yè)戰(zhàn)略管理與戰(zhàn)略管理會計探析

1、外文翻譯-企業(yè)戰(zhàn)略管理與戰(zhàn)略管理會計探析 企業(yè)戰(zhàn)略管理與戰(zhàn)略管理會計探析中英文翻譯strategic management and strategic management accounting literature translation in both chinese and english 論文關(guān)鍵詞戰(zhàn)略管理會計企業(yè)戰(zhàn)略內(nèi)容方法key words strategic management accounting strategy content method 論文摘 要戰(zhàn)略管理會計是當(dāng)今企業(yè)經(jīng)營環(huán)境更加復(fù)雜多變、全球性市場競爭空前廣泛激烈的情況下，為滿足現(xiàn)代企業(yè)實施戰(zhàn)略管理的特定信息需要而

2、建立的新的管理會計信息系統(tǒng)。本文從戰(zhàn)略管理會計的內(nèi)涵、目標(biāo)及特點闡述到戰(zhàn)略管理會計的主要內(nèi)容和方法對戰(zhàn)略管理會計進行論述。/ paper pick to strategic management accounting is the enterprise management environment is more complex, an unprecedented high competitive global market, to meet the modern enterprise to implement strategic management specific information

3、 need and establish a new management accounting information system. 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、從企業(yè)戰(zhàn)略的高度來看戰(zhàn)略管理會計one, f

4、rom the perspective of the height of business strategy, strategic management accounting 1981年， 英國學(xué)者西蒙斯最早將管理會計與戰(zhàn)略管理相結(jié)合，提出戰(zhàn)略管理會計之說。戰(zhàn)略管理會計是明確強調(diào)戰(zhàn)略問題及相關(guān)重點的一種管理會計方法，是一種外向型和具有長遠(yuǎn)意義的管理系統(tǒng)。它站在戰(zhàn)略的角度上，以企業(yè)價值最大化為最終目標(biāo)， 旨在幫助企業(yè)管理層從長遠(yuǎn)利益出發(fā)，科學(xué)地審視、分析企業(yè)的經(jīng)營現(xiàn)狀， 持續(xù)地降低企業(yè)經(jīng)營成本，并把握各種潛在機會， 回避可能的風(fēng)險， 從而最大限度地增加企業(yè)盈利能力和價值創(chuàng)造能力。依據(jù)戰(zhàn)略管理會計

5、， 企業(yè)管理者必須根據(jù)本企業(yè)自身情況，以市場為導(dǎo)向， 從長遠(yuǎn)利益出發(fā)， 全方位地制定動態(tài)的戰(zhàn)略戰(zhàn)術(shù)，才可避免企業(yè)經(jīng)營中出現(xiàn)的成本浪費現(xiàn)象， 時時為企業(yè)注入新鮮的活力，使企業(yè)保持長久的競爭優(yōu)勢。戰(zhàn)略管理會計首先要協(xié)助高層管理者制定戰(zhàn)略目標(biāo)。企業(yè)的戰(zhàn)略目標(biāo)可以分為三個層次，即公司戰(zhàn)略目標(biāo)、競爭戰(zhàn)略目標(biāo)、職能戰(zhàn)略目標(biāo)。戰(zhàn)略管理會計要從企業(yè)外部和內(nèi)部收集各種相關(guān)信息、運用戰(zhàn)略管理會計進行系統(tǒng)分析，以此為基礎(chǔ)提出各種可行的戰(zhàn)略目標(biāo)，供企業(yè)管理當(dāng)局決策時參考。in 1981, the british scholar simmons first combines the management account

6、ing 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 poi

7、nt of view, to the enterprise value imization 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 avoi

8、d possible risks, so as to imize 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 st

9、rategy 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 strate

10、gic 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 analys

11、is, on this basis, proposed various feasible strategic goal, for enterprise management decision-making reference. 二、戰(zhàn)略管理會計的目標(biāo)及特點second, the target and characteristics of strategic management accounting （一）戰(zhàn)略管理會計的目標(biāo) a strategic management accounting goal 傳統(tǒng)管理會計的最終目標(biāo)是利潤最大化，利潤最大化雖然能夠使企業(yè)講求核算和加強管理，但是，它不僅

12、沒有考慮企業(yè)的遠(yuǎn)景規(guī)劃，而且忽略了市場經(jīng)濟條件下最重要的一個因素風(fēng)險。為了克服利潤最大化的短期性和不顧風(fēng)險的缺陷，戰(zhàn)略管理會計的目標(biāo)應(yīng)立足于企業(yè)的長遠(yuǎn)發(fā)展，權(quán)衡風(fēng)險與報酬之間的關(guān)系。企業(yè)價值是企業(yè)現(xiàn)實與未來收益、有形與無形資產(chǎn)等的綜合表現(xiàn)。因此，企業(yè)價值最大化也就是戰(zhàn)略管理會計的最終目標(biāo)。戰(zhàn)略管理會計的具體目標(biāo)主要包括以下四個方面：（1）協(xié)助管理當(dāng)局確定戰(zhàn)略目標(biāo)；（2）協(xié)助管理當(dāng)局編制戰(zhàn)略規(guī)劃；（3）協(xié)助管理當(dāng)局實施戰(zhàn)略規(guī)劃；（4）協(xié)助管理當(dāng)局評價戰(zhàn)略管理業(yè)績。traditional management accountings ultimate goal is profit imizatio

13、n and profit imization 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 imizati

14、on 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, tang

15、ible and intangible assets such as comprehensive performance. therefore, the enterprise value imization 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 deter

16、mine 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）戰(zhàn)略管理會計的特點 2 the characteristics of the strategic management accountin

17、g 與傳統(tǒng)管理會計相比， 戰(zhàn)略管理會計具有以下特點。compared with the traditional management accounting, strategic management accounting has the following characteristics. （1）戰(zhàn)略管理會計具有明顯的外向性；（2）戰(zhàn)略管理會計更加注重長遠(yuǎn)目標(biāo)和全局利益；（3）戰(zhàn)略管理會計提供更多的非財務(wù)信息；（4）戰(zhàn)略管理會計是一種全面性、綜合性的風(fēng)險管理；（5）戰(zhàn)略管理會計更加注重會計信息的相關(guān)性和及時性；（6）戰(zhàn)略管理會計拓展了管理會計人員的職能范圍。 1 strategic manag

18、ement 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 managemen

19、t; 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、戰(zhàn)略管理會計的主要內(nèi)容和方法third, the main content of strategic management accounting and methods

20、（一）戰(zhàn)略管理會計的主要內(nèi)容 a the main content of strategic management accounting 戰(zhàn)略管理會計是近些年發(fā)展起來的一門科學(xué)， 其理論和實踐仍處于起步和探討階段。目前， 戰(zhàn)略管理會計主要研究了以下問題：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

21、 management accounting is mainly studied the following problem: 1戰(zhàn)略規(guī)劃管理。戰(zhàn)略管理會計首先要從企業(yè)外部和內(nèi)部搜集信息， 提出各種可行的戰(zhàn)略方案， 供高層管理者選擇， 協(xié)助其制定戰(zhàn)略目標(biāo)。企業(yè)的戰(zhàn)略目標(biāo)可以分公司戰(zhàn)略目標(biāo)、競爭戰(zhàn)略目標(biāo)和職能戰(zhàn)略目標(biāo)三個層次。1. strategic planning and management. strategic management accounting must first from the enterprise external and internal information, p

22、roposed 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戰(zhàn)略成本管理。戰(zhàn)略成本管理通過對企業(yè)自身及其競爭對手的有關(guān)成本資料的分析， 主要是從戰(zhàn)略的角度來研究影響成本的各個環(huán)節(jié)，從而進一步找出降低成本的

23、途徑，為管理者提供了戰(zhàn)略決策所需的信息。一般來說，企業(yè)可以通過采取適度的投資規(guī)模、市場調(diào)研、合理的研究開發(fā)策略等途徑來降低戰(zhàn)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 furth

24、er 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戰(zhàn)略性經(jīng)營投資決策。戰(zhàn)略

25、管理會計是為企業(yè)戰(zhàn)略管理提供各種相關(guān)可靠的信息。應(yīng)以戰(zhàn)略的眼光提供全局性、長遠(yuǎn)的與決策相關(guān)的有用信息。在經(jīng)營決策方面應(yīng)采用長期本量利分析模式。戰(zhàn)略管理會計以現(xiàn)實的現(xiàn)金流量為基礎(chǔ)，能反映企業(yè)投資的實際業(yè)績，為企業(yè)注重持續(xù)發(fā)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

26、 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

27、 to the sustainable development to provide useful information for the enterprise. 4全面預(yù)算管理。全面預(yù)算是企業(yè)在未來一定時期內(nèi)各種計劃的貨幣數(shù)量表現(xiàn)。預(yù)算起到計劃、協(xié)調(diào)和控制的作用。預(yù)算的編制必須以企業(yè)的戰(zhàn)略發(fā)展目標(biāo)為基礎(chǔ)，根據(jù)戰(zhàn)略目標(biāo)所確定的發(fā)展規(guī)劃和戰(zhàn)略決策制定當(dāng)期計劃。4. a comprehensive budget management. overall budget is the enterprise a certain period of time in the future plans of m

28、onetary 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人力資源管理。人力資源管理是企業(yè)戰(zhàn)略管理的重要組成部分，也是戰(zhàn)略管理會計

29、的重要內(nèi)容。它包括為提高企業(yè)和個人績效而進行的人事戰(zhàn)略規(guī)劃、日常人事管理以及一年一度的員工績效評價。戰(zhàn)略管理會計的核心是以人為本，通過一定的方法和技能來激勵員工以獲取最大的人力資源價值，并采用一定的方法來確認(rèn)和計量人力資源的價值與成本，進行人力資源的投資分析。5. human resource management. human resource management is an important part of enterprise strategy management, also is the important content of strategic management acco

30、unting. 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 ski

31、lls 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風(fēng)險管理。企業(yè)的任何一項行為都帶有一定風(fēng)險，風(fēng)險越大，報酬越高，但當(dāng)風(fēng)險增加到一定程度，就會威脅到企業(yè)的生存。市場風(fēng)險無處不在，它既可以給企業(yè)帶來超額收益，也可能帶來巨大損失。由于

32、戰(zhàn)略管理會計著重研究全局的、長遠(yuǎn)的戰(zhàn)略性問題，因此，它必須經(jīng)?？紤]風(fēng)險因素。其對風(fēng)險的管理主要是在經(jīng)營與投資管理中采用一定的方法，如投資組合、資產(chǎn)重組、并購與聯(lián)營等方式分散風(fēng)險。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. ma

33、rket 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 manag

34、ement using a certain method, such as portfolios, asset restructuring, mergers and acquisitions, and joint management methods such as diversification of risk. 7戰(zhàn)略性業(yè)績評價。從戰(zhàn)略管理的角度看，業(yè)績評價是連接戰(zhàn)略目標(biāo)和日常經(jīng)營活動的橋梁。良好的業(yè)績評價體系可以將企業(yè)的戰(zhàn)略目標(biāo)具體化，并能有效地引導(dǎo)管理者的行為。它應(yīng)包括財務(wù)績效衡量與非財務(wù)績效衡量（如顧客、內(nèi)部管理和長期績效）。7. strategic performance eval

35、uation. 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 finan

36、cial performance measures and non-financial performance measures e.g., customer, internal management and long-term performance . （二）戰(zhàn)略管理會計的研究方法 2 strategic management accounting research methods 戰(zhàn)略管理會計主要通過產(chǎn)品生命周期法、價值鏈法等具有整體性、全局性的研究方法來對企業(yè)的經(jīng)濟效益作出判斷，更注重企業(yè)的外部市場環(huán)境，強調(diào)企業(yè)發(fā)展與環(huán)境變化的協(xié)調(diào)一致，將企業(yè)置于整個產(chǎn)業(yè)的價值鏈中，研究企業(yè)與市場競爭

37、者的關(guān)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 en

38、terprise development and the environment changes, the enterprise in the industry value chain, the enterprise and the market competition position. 為使戰(zhàn)略管理會計理論在企業(yè)會計實踐中得到成功應(yīng)用，還須有一定的基本方法加以保證。這些基本方法主要有：（1）作業(yè)成本法。作業(yè)成本法是依據(jù)資源耗費的因果關(guān)系進行成本分析。即先按作業(yè)對資源的耗費情況將成本分配到作業(yè)，再按成本對象所消耗的作業(yè)情況將作業(yè)分配到成本對象。（2）競爭對手分析。競爭對手分析主要是從市場的角

39、度，通過對競爭對手的分析來考察企業(yè)的競爭地位，為企業(yè)的戰(zhàn)略決策提供信息。（3）預(yù)警分析。預(yù)警分析是一種事先預(yù)測可能影響企業(yè)競爭地位和財務(wù)狀況的潛在因素，提醒管理當(dāng)局注意的分析方法。它通過對行業(yè)特點和競爭狀況進行分析，使管理當(dāng)局在不利情況來臨之前就采取防御措施，解決潛在的問題。（4）質(zhì)量成本分析。質(zhì)量成本分析是指從產(chǎn)品的研制、開發(fā)、設(shè)計、制造，一直到售后服務(wù)整個壽命周期內(nèi)的質(zhì)量成本分析方法。它主要分析質(zhì)量成本的四個部分，即預(yù)防成本、鑒定成本、內(nèi)部質(zhì)量損失和外部質(zhì)量損失。to make the theory of strategic management accounting in enterpr

40、ise 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