知识经济时代，传统管理会计的不适应，迫切需要战略管理会计的理论和方法。

The traditional management accounting is not suitable in the age of the knowledge economy, and that the theory and the method of the strategic management accounting are needed urgently.

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由于全球性竞争的日趋激烈，高新技术的迅猛发展，使得传统管理会计面临着挑战。

With the rapid development of high new technology and the intense global competition, the traditional management accounting faces a lot of challenges.

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传统管理会计产生于环境相对稳定的工业经济时代，已不适应新的社会经济环境下企业管理的需要。

The traditional management accounting formed in the industrial economy times, it has not adapt to the pricking up competition in the knowledge economy.

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