摘要:自20世紀60年代初，由于相對穩(wěn)定的市場結(jié)構(gòu)和較小的競爭壓力，靈活的柔性戰(zhàn)略管理會計概念的發(fā)展已逐步應用到企業(yè)的文化中。尤其是自20世紀80年代，隨著柔性制造系統(tǒng)的建立（柔性制造系統(tǒng)，F(xiàn)MS），企業(yè)管理已經(jīng)從傳統(tǒng)的剛性管理（“規(guī)則為基礎”的管理），轉(zhuǎn)為一個靈活的管理（“以人為本”的管理），尤其是在最近幾年已經(jīng)有更新的敏捷制造系統(tǒng)（敏捷制造系統(tǒng)，AMS），強調(diào)了企業(yè)的生產(chǎn)靈活性，從傳統(tǒng)的“大規(guī)模生產(chǎn)”到“以客戶為導向的生產(chǎn)”的轉(zhuǎn)變。靈活的柔性戰(zhàn)略管理會計是為了滿足業(yè)務的需要。靈活的管理，重點關注外部市場和競爭對手以及企業(yè)自身。為了獲得更多的戰(zhàn)略，企業(yè)需要人員收集經(jīng)營策略，通過使用專門的會計人員，掌握相關的內(nèi)部和外部的信息，進行信息處理，分析和整合。企業(yè)管理當局提供靈活的策略制定，執(zhí)行和與績效評價相關的決策信息，幫助企業(yè)通過適當?shù)墓芾恚瑢嵤╈`活的策略，以獲得競爭優(yōu)勢。目前國際上專注于非常靈活的管理和柔性戰(zhàn)略管理會計的研究，柔性戰(zhàn)略管理會計仍然是一個新的領域。所以要想企業(yè)具有國際領先水平的管理職能，實施柔性戰(zhàn)略管理會計的是極其重要的。未來的社會是一個競爭的社會，若想融入當今社會的全球經(jīng)濟，中國的企業(yè)應該建立一種強烈的競爭意識和國際意識，以謀求企業(yè)的發(fā)展之路。

　　　一直以來，大型企業(yè)在國民經(jīng)濟中發(fā)揮著舉足輕重的作用。大型企業(yè)如何更有效地進行戰(zhàn)略調(diào)整，實現(xiàn)可持續(xù)發(fā)展是理論界和企業(yè)界亟待解決的問題。

關鍵詞：柔性戰(zhàn)略；競爭優(yōu)勢；管理會計；有效管理

ABSTRACT:Since early 1960s, a relatively stable market structure and competitive pressures smaller, flexible strategic management accounting concept development has been gradually applied to the corporate culture. Especially since the 1980s, corporate management has changed from the traditional rigid management (the "rules-based" management) into a flexible management ("people-oriented" management), the establishment of flexible manufacturing systems (Flexible Manufacturing system, FMS), especially in recent years there has been updated agile manufacturing systems (Agile Manufacturing System, AMS), stressed the organization of production flexibility, from the traditional "mass production" to "customer oriented production of" change. Flexible strategic management accounting is to meet the business needs of flexible management, focusing on the external market and competitors as well as the enterprises themselves, the officer collecting and flexible business strategies related to internal and external information through the use of specialized accounting staff method, information processing, analysis and consolidation, enterprise management authorities to provide flexible strategy formulation, implementation and performance evaluation of the relevant decision-making information to help businesses through proper management of flexible strategies to gain competitive advantage. The current international focus on the developed countries are very flexible management and strategic management accounting research, flexible strategic management accounting is still a new area, so be flexible in our research for the development of strategic management accounting with international leading level of management functions are extremely important significance. Future society is a competitive society, the social integration of the global economy, China's enterprises should establish a strong sense of competition and international awareness, seek business development of the Road.

　　　All along, the large-scale enterprises in the national economy play a pivotal role. Large enterprises how to more effectively carry out strategic adjustment, to achieve sustainable development theory and business circles problems to be solved. 

Keywords: The flexible strategy; competitive advantage; management accounting; effective management