On the accounting principles and basic postulate of strategic management accounting;

An Analysis of the issues concerning Strategic Management Accounting;

On the Rising and Development of Strategical Management Accounting;

The strategical management accounting, which fits in with the requirement of the strategical management, mainly used in the budget management, cost management, investment management, human resource management, risk management, and performance evaluation.

Strategy management accounting is a sub-system in strategy management system of the enterprise,exercising the function of policy-making support to the enterprise strategy.

It is explained that the banking of our country needs the strategy management accounting.

Strategy management accounting is a new accounting discipline,a product which unifies the enterprise strategy management and management accounting and the development of management accounting,it has the characteristics of flexibility,long-term,integrity,straining and so on.

This article analyses the characteristics of information demand by strategic cost accounting, designing the structure of strategic cost accounting system, explaining strategic cost accounting system in terms of information input and output process then it analyses some problems in designing and operating SCA system.