Great changes in operating environment of enterprises and the rapid development of flexible strategic management theory and practice provide a brand new perspective for us to reviewing management accounting.

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.