价值链会计研究

价值链会计研究

中文摘要：随着社会经济环境和企业管理理念的迅捷变化，以及人们对会计信息更多更高的质量要求，传统的会计模式暴露出很多的缺陷。在这种情形下，企业管理模式开始引入价值链管理模式，价值链管理被提到非常重要的位置。而作为价值管理活动的会计管理，也从企业内部价值管理向外部价值管理延伸。价值链会计作为1种全新的会计模式，改变了会计的时空观。本文阐述了价值链会计的基本理论框架，然后再对实施价值链会计的意义及其在实践中碰到的难题进行探讨，以期丰富价值链会计的基础理论和应用理论知识，适应知识经济和信息经济对会计管理工作的新要求。

关键词：价值链；价值链会计；理论；应用

Study on Value Chain Accounting
 
Abstract: With the rapid development of social economic environment and business administration idea, people have put forward higher request to the quality and quantity of accounting information. While there are so many defects in the traditional accounting model that it has been unable to meet this demand. In this case, enterprises turn to introduce the management mode of the value chain which is pushed to very important position. And accounting, as part of value management activity, also extend its role from interior value management to exterior value management. To be a new accounting mode, value chain accounting has changed the space and time view of accounting. This article describes the basic theory framework and the significance of value chain accounting, and discusses the problem when it will meet in the practice, in order to enrich the basic theory and the application theory of the value chain accounting and adapt the accounting work to the need of knowledge economy and information economy.

Keywords: value chain; value chain accounting; theory; application

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