Strategic management accounting is an information system that serves strategic management. Its normal operation depends on the perfection and support of basic postulate and accounting principles.
战略管理会计是服务于企业战略管理的信息系统，其正常运作有赖于基本假设和一般原则的完善与支持。
2
Chapter2 Theory Study of asset reorganization accounting. Analyzes its challenge to accounting postulate, impact on accounting principles and influence on the accounting factors.