| 浅论价值链会计 |
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| 引用本文： | 王君,葛士桂. 浅论价值链会计[J]. 价值工程, 2007, 26(9): 80-83 |
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| 作者姓名： | 王君 葛士桂 |
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| 作者单位： | 山东经济学院,济南,250014;山东经济学院,济南,250014 |
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| 摘 要： | 信息时代的到来,价值链管理方法在企业的广泛应用、现行会计模式越来越多的缺陷以及人们对会计信息更多更高质量的需求,基于价值链思想的新会计模式——价值链会计应运而生。本文分析了价值链会计产生和发展的必然性,指出了价值链会计实施中的难题,最后提出了对价值链会计的展望。
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| 关 键 词： | 价值链 价值链会计 |
| 文章编号： | 1006-4311（2007）09-0080-04 |
A Brief Talk on Value Chain Accounting |
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| Wang Jun,Ge Shigui. A Brief Talk on Value Chain Accounting[J]. Value Engineering, 2007, 26(9): 80-83 |
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| Authors: | Wang Jun Ge Shigui |
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| Affiliation: | Shandong Institute of Economics,Jinan 250014,China |
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| Abstract: | In the age of information ,the structure of value chain accounting is greatly needed as a result of the widely application of value chain management,the limitation of accounting structure at present and the need of more accounting information.This paper has analyzed the necessity to built up the value chain accountant,pointed out value chain accountant implements the difficult problems proposesd the value chain accounting forecast. |
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| Keywords: | value chain value chain accounting |
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