| 价值链管理视角下的价值链会计内容研究 |
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| 引用本文： | 崔鑫,王君. 价值链管理视角下的价值链会计内容研究[J]. 价值工程, 2007, 26(9): 78-80 |
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| 作者姓名： | 崔鑫 王君 |
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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： | 社会和经济的快速发展,信息技术的应用普及,经济管理的迫切需要,促使会计的发展进入了一个崭新的阶段,即价值链会计阶段。价值链会计既是对新会计范式的概括,又为会计理论研究构筑了一个新的平台。本文通过分析价值链管理与价值链会计的关系,以及价值链管理中的问题,提出价值链会计的主要内容。
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| 关 键 词： | 价值链 价值链会计 价值链会计的内容 |
| 文章编号： | 1006-4311（2007）09-0078-03 |
A Stdudy of the the Value Chain Accouting Content based on the Value Chain Management |
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| Cui Xin,Wang Jun. A Stdudy of the the Value Chain Accouting Content based on the Value Chain Management[J]. Value Engineering, 2007, 26(9): 78-80 |
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| Authors: | Cui Xin Wang Jun |
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| Affiliation: | Shandong Institute of Economics, Jinan 250014, China |
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| Abstract: | Development of society and economy , comprehensive popularizationa of the information technology ,necessity of the economic management will promote the accounting into a new stage-a phase of the value chain accounting .The value chain accounting is a summary of new type of aeeouting and it forms a new platform about the thoretieal study of aeeouting .According to the analysis of the relationship between the value chain management and the value chain aeeouting ,and the problems in the value chain management ,the article proposed the main content of the value chain aeeouting. |
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| Keywords: | value chain value chain accouting the content of the value chain accouting |
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