| 价值链会计理论框架的构建 |
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| 引用本文： | 毛婧,孙丽霞,王雪丽.价值链会计理论框架的构建[J].财会通讯,2007(9). |
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| 作者姓名： | 毛婧 孙丽霞 王雪丽 |
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| 作者单位： | 石家庄铁路职业技术学院 河北省第四建筑工程公司 石家庄铁路职业技术学院 河北石家庄 河北石家庄 |
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| 摘 要： | 本文以价值链会计目标为逻辑起点,通过对价值链会计假设、原则、对象、职能和方法的论述和定位,按照一定的逻辑和层次关系,对价值链会计理论结构框架的构建提出了一些思路和看法。
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| 关 键 词： | 价值链会计 理论框架 构建 |
The Construction of Theoretical Framework of Value Chain Accounting |
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| Mao Jing Sun Lixia Wang Xueli.The Construction of Theoretical Framework of Value Chain Accounting[J].Communication of Finance and Accounting,2007(9). |
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| Authors: | Mao Jing Sun Lixia Wang Xueli |
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| Abstract: | This article take value chain accountant the goal as the logical beginning, through the discussion and localization of the suppositions, principles, objects, functions and methods o value chain accounting, and according to the certain logical and hierarchical relations, this paper puts forward some consideration on the construction of theoretical framework of value chain accounting. |
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| Keywords: | Value chain accounting Theory frame Constructing |
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