On Flexible Strategic Management Accounting

With the rapid social and economic development and leaping progress in science and technology,the globalization of world economy quickens,international competition becomes more and more intense,customers' needs change constantly and consuming level improves.Great changes in operating environment of enterprises and the rapid development of flexible strategic management theory and practice provide a brand new perspective for us to reviewing management accounting.On the basis of strategic management theory,this paper analyzes and explores flexible strategic management accounting,puts forward the basic thoughts and the theoretical and practical significance of flexible strategic management accounting.