價值鏈會計研究

畢業(yè)論文

價值鏈會計研究

中文摘要：隨著社會經(jīng)濟環(huán)境和企業(yè)管理理念的迅捷變化，以及人們對會計信息更多更高的質(zhì)量要求，傳統(tǒng)的會計模式暴露出很多的缺陷。在這種情形下，企業(yè)管理模式開始引入價值鏈管理模式，價值鏈管理被提到非常重要的位置。而作為價值管理活動的會計管理，也從企業(yè)內(nèi)部價值管理向外部價值管理延伸。價值鏈會計作為1種全新的會計模式，改變了會計的時空觀。本文闡述了價值鏈會計的基本理論框架，然后再對實施價值鏈會計的意義及其在實踐中碰到的難題進行探討，以期豐富價值鏈會計的基礎(chǔ)理論和應(yīng)用理論知識，適應(yīng)知識經(jīng)濟和信息經(jīng)濟對會計管理工作的新要求。

關(guān)鍵詞：價值鏈；價值鏈會計；理論；應(yīng)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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