| 论附加价值会计 |
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| 引用本文： | 田园,张多蕾.论附加价值会计[J].铜陵财经专科学校学报,2011(4):52-53. |
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| 作者姓名： | 田园 张多蕾 |
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| 作者单位： | [1]安徽财经大学,安徽蚌埠233030 [2]东北财经大学,辽宁大连116025 |
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| 基金项目： | 安徽财经大学2011年度青年科研项目《基于附加价值的企业价值管理模式研究》（编号：ACKYQ1138ZC）阶段性成果 |
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| 摘 要： | 建立附加价值会计,是现代会计的发展趋势。文章在阐述附加价值会计理论含义的基础上,将附加价值会计与传统财务会计进行了比较分析,认为附加价值会计能够更为准确反映企业的财务信息,协调各方关系,减少企业的短期行为,是联系微观会计和宏观会计的纽带。
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| 关 键 词： | 附加价值 财务会计 社会责任 增值表 |
Research on Value Added Accounting |
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| Authors: | Tian Yuan Zhang Duo-lei |
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| Institution: | 1.Anhui University of Finance and Economics,Bengbu Anhui 233030,China; 2.Dongbei University of Finance and Economics,Dalian Liaoning 116025,China) |
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| Abstract: | Establishing value added accounting is the development trend of modern accounting.Based on expounding the theoretical meaning of value added accounting,the paper makes a comparative analysis between value added accounting and traditional financial accounting.Consequently value added accounting is believed to reflect the enterprise＇s financial information more accurately,coordinate all the relationships of the enterprises,reduce short-term behaviors,and link the micro accounting and macro accounting. |
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| Keywords: | Value Added Financial Accounting Social Responsibility Value Added Statement |
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