| 基于事项法的角度对价值链会计的全新理解 |
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| 引用本文： | 张丽娟.基于事项法的角度对价值链会计的全新理解[J].价值工程,2008,27(4):73-75. |
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| 作者姓名： | 张丽娟 |
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| 作者单位： | 山东经济学院,济南,250014 |
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| 摘 要： | 价值链会计与事项法都是具有变革性的会计思想,在许多方面有相似点。因此,从事项法的角度对价值链会计的会计目标、信息质量特征、价值链会计模式下的会计流程再造、价值链会计的理论和实践价值进行分析,力求全新理解价值链会计。
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| 关 键 词： | 价值链会计 事项法 价值链管理 及时性 立体多维性 |
| 文章编号： | 1006-4311(2008)04-0073-03 |
New Understanding of the Value Chain Accounting from the PersPective of Business Methods |
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| Zhang Lijuan.New Understanding of the Value Chain Accounting from the PersPective of Business Methods[J].Value Engineering,2008,27(4):73-75. |
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| Authors: | Zhang Lijuan |
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| Abstract: | The value chain accounting and business methods are of the nature of the accounting change thinking, and they have similar points in many ways. Therefore, by researching on the objectives of the value chain accounting, information quality characteristics, value chain accounting mode accounting process reengineering, value chain accounting value in the theory and practice in areas from the perspective of business methods, we can get new understanding of the value chain accounting. |
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| Keywords: | value chain accounting business methods value chain management timeliness three-dimensional multidimensional |
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