The emergence of strategic management auditing is an inevitable result of the progress of time and polarization of auditing subject.

This paper explores the strategic significance of enterprise intangible assets auditing,general intangible assets auditing and specific strategic auditing.

The necessity and feasibility that the strategic auditing is used on financial statements auditing are analyzed in this dissertation.

The concept balance-score card can be used to establish the evaluation criteria for strategic audit, i.

A new strategic audit system guided by building the corporation competence and gaining the competition advantage is constructed through studying the goal,structure and evaluation system of the strategic audit from the two subjects of corporation strategy and auditing.

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.