| 价值链会计的特征及其核算原则 |
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| 引用本文： | 刘大威.价值链会计的特征及其核算原则[J].经济研究导刊,2010(26):159-161. |
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| 作者姓名： | 刘大威 |
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| 作者单位： | 哈尔滨工业大学,哈尔滨,150001 |
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| 摘 要： | 随着经济的发展,会计信息系统发生了巨大的变化,价值链会计应运而生并引起了越来越多学者的关注。首先对价值链及价值链会计的定义进行了简单的探讨,接着分析了价值链会计的特征,最后指出了价值链会计核算时应遵循的原则。
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| 关 键 词： | 价值链 价值链管理 价值链会计 核算原则 |
The Characteristics and Measuring Principle of Value Chain Accounting |
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| LIU Da-wei.The Characteristics and Measuring Principle of Value Chain Accounting[J].Economic Research Guide,2010(26):159-161. |
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| Authors: | LIU Da-wei |
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| Institution: | LIU Da-wei (Harbin Institute of Technology, Harbin 150001, China ) |
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| Abstract: | With the development of economy, great changes have taken place in accounting system, value chain accounting was put forward and gains researchers great attentions . Firstly, this paper simply explored the definition of value chain and value chain accounting. Secondly, this paper identifies the characteristics of value chain accounting. Finally, measuring principle of value chain accounting was analyzed. |
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| Keywords: | Value chain Value chain management Value chain accounting measuring principle |
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