UC知道英语专业人士请进！！！紧急！！！
来源：百度知道 编辑：UC知道 时间：2024/05/19 08:48:07
20世纪80年代，随着战略管理的产生和发展，管理会计学上迎来了一场深刻的变革――战略管理会计的出现。战略管理会计是战略管理和管理会计相结合的产物，它的产生对现代社会的意义重大。在战略管理会计进入我国以后，引起学者的普遍关注，虽然我国目前已具备了实施战略管理会计的条件，但由于一些原因，战略管理会计并没有广泛为人们所熟知，尚未能够和企业的管理实践有机的结合起来，仍处在理论研究和学术探讨阶段。因此，战略管理会计理论的普及和在企业应用的推广成为首要任务。
本文分两个部分分别展开对战略管理会计的论述，首先从战略管理会计产生背景、定义、涵盖内容以及意义入手介绍战略管理会计的基本理论，然后围绕战略管理会计在我国应用的条件和现状，针对战略管理会计在我国推广过程中出现的问题提出其今后在我国进一步发展的应用对策。
会计上的专业术语不会没关系，我只要正确的句型和其他实词。
During 1980s, along with the creation and development of strategic management, management accounting experienced a profound change - the appearance of strategic management accounting. Strategic management accounting is the product of the integration of strategic management and management accounting, its creation has significant meaning to the modern society. After the entry of strategic management accounting into China, it has raised the general concern of academics. Although currently China is already equipped with the conditions of implementing strategic management accounting, but due to a certain number of reasons, strategic management account has not been widely known, and cannot yet be integrated with the management practice of enterprises, and is still in the stage of theoretic and academic study. Hence, the generalization of strategic management accounting and its promotion in enterprise practices has become the major task and priority.
This article is divided into