戰略治理會計的核心競爭力研究

摘要：將核心競爭力理論融進戰略治理會計的`理論中,構建基於核心競爭力的戰略治理會計將是治理會計發展的方向。而 基於核心競爭力的戰略治理會計的目標、基本思想、方法及主要內容將圍繞企業核心競爭力的培育而發生變化。
關鍵詞：戰略治理；核心競爭力;戰略治理會計;平衡計分卡
Abstract: Integrates in the strategy management accounting's theory the core competitiveness theory, will construct based on core competitiveness strategy management accounting will be the direction which management accounting will develop. But based on core competitiveness's strategy management accounting's goal, the basic philosophy, the method and the primary coverage will revolve the enterprise core competitiveness the cultivation to change. key word: Strategic management; Core competitiveness; Strategy management accounting; Balanced idea branch customs station