|
|||||
|
|
| 价值链会计的学科定位及问题域 | |
| 引用本文： | 綦好东,杨志强. 价值链会计的学科定位及问题域[J]. 会计研究, 2005, 0(11): 41-44 |
| 作者姓名： | 綦好东 杨志强 |
| 作者单位： | 1. 山东财政学院,250014 2. 河北省烟草专卖局,050000 |
| 摘 要： | 本文通过分析价值链会计的本质,对价值链会计进行了学科定位。文章认为,价值链会计本质上是价值链管理的重要工具,同时又是价值链管理的重要组成部分;从学科归属上看,应将其归为管理会计的分支学科或研究领域。本文最后讨论了价值链会计的问题域。 |
| 关 键 词： | 价值链会计 学科定位 问题域 |
Discipline Orientation and Realm of Issue of Value Chain Accounting |
|
| Qi Haodong,Yang Zhiqiang. Discipline Orientation and Realm of Issue of Value Chain Accounting[J]. Accounting Research, 2005, 0(11): 41-44 | |
| Authors: | Qi Haodong Yang Zhiqiang |
| Abstract: | According to the analysis of the essence of value chain accounting,the article discusses the discipline orientation of value chain accounting.The authors believe that value chain accounting is essentially not only an important tool of value chain management,but also an important part of value chain management.Form discipline subordinated,it should located as a branch or research field of management accounting.At last,the article discusses the realm of issue of value chain accounting. |
| Keywords: | |
| 本文献已被 万方数据 等数据库收录！ | |