与传统管理会计相比， 战略管理会计具有以下特点。
Compared with the traditional management accounting, strategic management accounting has the following characteristics.
（1）战略管理会计具有明显的外向性；（2）战略管理会计更加注重长远目标和全局利益；（3）战略管理会计提供更多的非财务信息；（4）战略管理会计是一种全面性、综合性的风险管理；（5）战略管理会计更加注重会计信息的相关性和及时性；（6）战略管理会计拓展了管理会计人员的职能范围。
(1) strategic management 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 management; (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、战略管理会计的主要内容和方法
Third, the main content of strategic management accounting and methods （一）战略管理会计的主要内容
企业战略管理外文翻译文献
(a) the main content of strategic management accounting
战略管理会计是近些年发展起来的一门科学， 其理论和实践仍处于起步和探讨阶段。目前， 战略管理会计主要研究了以下问题：
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 management accounting is mainly studied the following problem:
1．战略规划管理。战略管理会计首先要从企业外部和内部搜集信息， 提出各种可行的战略方案， 供高层管理者选择， 协助其制定战略目标。企业的战略目标可以分公司战略目标、竞争战略目标和职能战略目标三个层次。
1. Strategic planning and management. Strategic management accounting must first from the enterprise external and internal information, proposed 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．战略成本管理。战略成本管理通过对企业自身及其竞争对手的有关成本资料的分析， 主要是从战略的角度来研究影响成本的各个环节，从而进一步找出降低成本的途径，为管理者提供了战略决策所需的信息。一般来说，企业可以通过
采取适度的投资规模、市场调研、合理的研究开发策略等途径来降低战略成本。
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 further 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．战略性经营投资决策。战略管理会计是为企业战略管理提供各种相关可靠的信息。应以战略的眼光提供全局性、长远的与决策相关的有用信息。在经营决策方面应采用长期本量利分析模式。战略管理会计以现实的现金流量为基础，能反映企业投资的实际业绩，为企业注重持续发展提供有用的信息。
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 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 to the sustainable development to provide useful information for the enterprise.
企业战略管理外文翻译文献
4．全面预算管理。全面预算是企业在未来一定时期内各种计划的货币数量表现。预算起到计划、协调和控制的作用。预算的编制必须以企业的战略发展目标为基础，根据战略目标所确定的发展规划和战略决策制定当期计划。
4. A comprehensive budget management. Overall budget is the enterprise a certain period of time in the future plans of monetary quantity. Budget planning, coordination and control. Budget preparation must be based on the enterprise's strategic development goals, according to the strategic objectives identified development planning and strategic decision-making of the current plan.
5．人力资源管理。人力资源管理是企业战略管理的重要组成部分，也是战略管理会计的重要内容。它包括为提高企业和个人绩效而进行的人事战略规划、日常人事管理以及一年一度的员工绩效评价。战略管理会计的核心是以人为本，通过一定的方法和技能来激励员工以获取最大的人力资源价值，并采用一定的方法来确认和计量人力资源的价值与成本，进行人力资源的投资分析。
5. Human resource management. Human resource management is an important part of enterprise strategy management, also is the important content of strategic management accounting. 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 skills 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．风险管理。企业的任何一项行为都带有一定风险，风险越大，报酬越高，但当风险增加到一定程度，就会威胁到企业的生存。市场风险无处不在，它既可以给企业带来超额收益，也可能带来巨大损失。由于战略管理会计着重研究全局的、长远的战略性问题，因此，它必须经常考虑风险因素。其对风险的管理主要是在经营与投资管理中采用一定的方法，如投资组合、资产重组、并购与联营等方式分散风险。
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. Market 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 management using a certain method, such as portfolios, asset restructuring, mergers and acquisitions, and joint management methods such as diversification of risk.
7．战略性业绩评价。从战略管理的角度看，业绩评价是连接战略目标和日