战略管理会计论文的英文摘要

[内容摘要]20世纪末，全球经济发生了深刻的变化:高科技和信息技术飞速发展，传统工业经济向知识经济转变，全球竞争加剧，世界经济一体化趋势加快。在这种条件下，企业不仅要面对激烈的国内竞争，还要面对严峻的国际竞争，如何在竞争中取胜，成为每一个企业面临的重大课题。企业只有关注外部市场，关注竞争对手，努力获取并保持竞争优势，才能谋求生存和发展的机会。基于管理环境和管理理念的变化，便产生了20世纪80年代的管理革命——战略管理。企业管理上升到战略层次，作为决策支持系统的管理会计也必须具有战略性，于是战略管理会计应用而生。目前国外对战略管理会计的研究还处于初始阶段，我国处于引进介绍阶段，对其研究尚不系统，战略管理会计在企业中的应用更是少之又少。因此，加强对战略管理会计的理论与应用研究具有十分重要的现实意义。
[ABSTRACT]At the end of the 20th century, the great changes have taken place in global economy. High-tech and information technology developed rapidly, traditional industrial economy transformed to intellectual economy, the global competition intensified, the trend of global economy integrity was speeded up. In this situation, the company was not only faced with the internal competition but also severe external competition. How to survive in the competition has become an important issue for each company. The company has to pay attention to external markets and competitors, make great efforts to gain and maintain the competing strength to get the chance for existence and development. On the basis of the change of management environment and management concept, the reform of management---strategic management took place in the 1980’.Company management rose to strategic level, management accounting, as the supporting system for decision, must be strategic, so the strategic management accounting came into being. At present, the research on strategic management accounting abroad is in its early stage, China is introducing it and the systematic research has not been done, the strategic management accounting is rarely applied in companies. Therefore it's of great practical significance that the enhancement of the research on strategic management accounting theory and application.

你把下面的那段话翻译过来吧,这是"战略管理会计在提升企业整体竞争优势中的作用"这篇文章的摘要,如果需要整个文章可以到我给你的参考资料的连接下看,更多文章请到 管理会计网的战略管理会计专栏
下看.
竞争优势是企业经营绩效之核心。战略管理会计体系的内容适应了企业战略管理的需要及竞争优势的培养。本文就企业竞争的层次及其与战略管理会计的关系进行探讨，以求进一步推动我国管理会计的发展与应用。