摘要:自20世纪60年代初，由于相对稳定的市场结构和较小的竞争压力，灵活的柔性战略管理会计概念的发展已逐步应用到企业的文化中。尤其是自20世纪80年代，随着柔性制造系统的建立（柔性制造系统，FMS），企业管理已经从传统的刚性管理（“规则为基础”的管理），转为一个灵活的管理（“以人为本”的管理），尤其是在最近几年已经有更新的敏捷制造系统（敏捷制造系统，AMS），强调了企业的生产灵活性，从传统的“大规模生产”到“以客户为导向的生产”的转变。灵活的柔性战略管理会计是为了满足业务的需要。灵活的管理，重点关注外部市场和竞争对手以及企业自身。为了获得更多的战略，企业需要人员收集经营策略，通过使用专门的会计人员，掌握相关的内部和外部的信息，进行信息处理，分析和整合。企业管理当局提供灵活的策略制定，执行和与绩效评价相关的决策信息，帮助企业通过适当的管理，实施灵活的策略，以获得竞争优势。目前国际上专注于非常灵活的管理和柔性战略管理会计的研究，柔性战略管理会计仍然是一个新的领域。所以要想企业具有国际领先水平的管理职能，实施柔性战略管理会计的是极其重要的。未来的社会是一个竞争的社会，若想融入当今社会的全球经济，中国的企业应该建立一种强烈的竞争意识和国际意识，以谋求企业的发展之路。

　　　一直以来，大型企业在国民经济中发挥着举足轻重的作用。大型企业如何更有效地进行战略调整，实现可持续发展是理论界和企业界亟待解决的问题。

关键词：柔性战略；竞争优势；管理会计；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