摘要:本文遵循从理论到应用的写作思路，阐述了战略管理会计的内涵和内容体系，以及战略管理会计在我国企业应用中存在的问题和应采取的对策。

本文共分为三个部分。

　　　第一部分是战略管理会计概述。这部分一方面介绍了战略管理会计的内涵和它要解决的主要问题。另一方面介绍了战略管理会计的体系内容。战略管理会计的内容体系包括：制定战略目标、战略成本管理、价值链分析、竞争对手分析、人力资源管理、战略性业绩评价体系等。

　　　第二部分是战略管理会计在我国企业中的应用及存在的问题。本部分主要包括两个方面的内容，一个方面是战略管理会计在我国的应用举例，另一方面是战略管理会计在我国企业应用中存在的问题。

　　　第三部分主要探讨了在我国应用战略管理会计的一些对策。针对上文中提到的战略管理会计在我国企业应用中存在的问题，这部分是从加强理论研究、普及理论知识、营造适合战略管理会计运用的良好环境、强化管理者的战略管理观念、加快电子计算机在战略管理会计应用中的步伐等方面来探讨战略管理会计在我国的发展对策。

关键词：战略管理会计；竞争对手分析；价值链；战略管理

Abstract:This article follows from theory to the writing of ideas, on the strategic management of the meaning and content of the accounting system, accounting and strategic management in China's enterprise applications in the existing problems and to take countermeasures.     This paper is divided into three parts.     The first part is outlined in the strategic management accounting. On the one hand, this part of a strategic management accounting and the meaning it has to solve the main problem. On the other hand on the strategic management accounting system content. The content of the strategic management accounting system include: the development of strategic goals, strategic cost management, value chain analysis, competitor analysis, human resource management, strategic performance evaluation system.     The second part is the strategic management accounting in China's enterprises and the application of the existing problems. This section includes two aspects, one aspect is the strategic management accounting application in China, for example, on the other hand is the strategic management accounting in China's enterprises in the application of the existing problems.     The third major part of the application of strategic management in China's accounting of some countermeasures. For the above mentioned in the strategic management of enterprise applications in China's accounting problems that exist in this part of strengthening theoretical study, theory of universal knowledge, create a strategic management accounting for the use of a good environment, strengthen the management of strategic management concepts, speed up the electronic Computer applications in strategic management accounting in the pace of such areas to explore strategic management accounting in China's Development Strategy

Key Words：Strategic management accounting; competitor analysis; value chain; strategic management