新常态下的我国经济整体体现出增速放缓、生产要素成本上升等现象,面对这一变化,作为市场微观主体的企业,转型升级无疑成为实现自身持续发展的必然出路,即突破传统的组织边界,从市场观、整体观、全局观的角度进行外部环境分析、顶层战略设计、中层策略制定和基层行动执行。战略管理会计就是将管理会计的服务对象延伸至企业的外部活动,强调与企业的战略相融合, In the new normal, the economy of our country as a whole shows a slowdown in growth and an increase in factors of production costs. In the face of this change, as a market micro-entity, transformation and upgrading will undoubtedly become the inevitable way to realize their own sustainable development, that is, to break through the traditional Organizational boundaries, from the perspective of the market, the overall point of view, the overall point of view of the external environment analysis, the top strategic design, middle strategy formulation and implementation of grass-roots operations. Strategic management accounting is the service object of management accounting will be extended to the external activities of enterprises, emphasizing the integration with the strategy of the enterprise,