| 浅议价值链会计的若干理论 |
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| 引用本文： | 曹莹莹,张玉英.浅议价值链会计的若干理论[J].价值工程,2006,25(11):64-66. |
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| 作者姓名： | 曹莹莹 张玉英 |
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| 作者单位： | 山东经济学院,济南,250014 |
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| 摘 要： | 价值链会计理念是伴随着价值链管理理论的出现而出现的,是一个新兴的会计领域,由我国已故著名会计学家阎达五教授最早提出并初步构建其基本框架。本文在简单论述价值链理论的基础上,提出了研究价值链会计在信息时代的可能性与必要性,并分析了价值链会计的目标及职能。
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| 关 键 词： | 价值链 价值链管理 价值链会计 价值增值 |
| 文章编号： | 1006-4311（2006）11-0064-03 |
A Discussion on Certain Theories of Value Chain Accounting |
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| Cao Yingying,Zhang Yuying.A Discussion on Certain Theories of Value Chain Accounting[J].Value Engineering,2006,25(11):64-66. |
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| Authors: | Cao Yingying Zhang Yuying |
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| Institution: | Shandong Institute of Economics, Jinan 250014, China |
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| Abstract: | The theory of value chain accounting appeared as the value chain management develops,a new field of accounting study.YanDawu,one of China's most famous accounting scientists,first proposed the theory and constructed the basic frame of it.This article first discusses the theory of the value chain management,then the possibility and necessity of the study of value chain accounting,and finally the object and function of it. |
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| Keywords: | value chain value chain management value chain accounting value increment |
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