科学的发展,总是以不断的开拓新的领域来充实和完善自己,会计学的发展也是如此。战略管理会计是随着科学管理思想的成熟应运而生的,并在经济发展中扮演着重要的角色。本文分析了战略管理会计在我国应用存在的难点问题,并提出了一些相应对策。 The development of science, always in order to constantly open up new areas to enrich and improve themselves, the development of accounting as well. Strategic management Accounting is with the maturity of scientific management came into being, and plays an important role in economic development. This article analyzes the strategic management accounting problems in our application of the difficulties, and put forward some countermeasures.