Abstract
This article follows from theory to the writing of ideas, on the strategic management of the meaning and content of the accounting system, accounting and strategic management in China's enterprise applications in the existing problems and to take countermeasures. This paper is divided into three parts. The first part is outlined in the strategic management accounting. On the one hand, this part of a strategic management accounting and the meaning it has to solve the main problem. On the other hand on the strategic management accounting system content. The content of the strategic management accounting system include: the development of strategic goals, strategic cost management, value chain analysis, competitor analysis, human resource management, strategic performance evaluation system. The second part is the strategic management accounting in China's enterprises and the application of the existing problems. This section includes two aspects, one aspect is the strategic management accounting application in China, for example, on the other hand is the strategic management accounting in China's enterprises in the application of the existing problems. The third major part of the application of strategic management in China's accounting of some countermeasures. For the above mentioned in the strategic management of enterprise applications in China's accounting problems that exist in this part of strengthening theoretical study, theory of universal knowledge, create a strategic management accounting for the use of a good environment, strengthen the management of strategic management concepts, speed up the electronic Computer applications in strategic management accounting in the pace of such areas to explore strategic management accounting in China's Development Strategy
Key Words：Strategic management accounting; competitor analysis; value chain; strategic management
