本文认为,传统的管理会计属于内向型会计,只注重企业的内部而不关注企业的外部变化。为适应新的环境要求,战略管理会计应运而生,它突破了传统管理会计的范畴,使管理会计进入了一个全新的发展阶段。 This paper argues that the traditional management accounting is inward-looking accounting, focusing only on the internal enterprise and not on the external changes of the enterprise. In order to meet the new environmental requirements, strategic management accounting came into being, which broke through the traditional management accounting category, so that management accounting has entered a new stage of development.