价值链会计学科定位探讨

Research On The Discipline-Orientation Of Value Chain Accounting

价值链会计是一个新的研究领域,目前其学科归属仍不够明确。从管理会计的发展演变着手讨论价值链会计的学科定位,可以认为价值链会计是一种管理活动,属管理会计范畴,但价值链会计与战略管理会计等管理会计的分支不同,价值链会计对管理会计能起重新构架的作用。

Value chain accounting is a new researching field,but which discipline-orientation value chain accounting belongs to,is not definite.Base on the researching finals,this article discussed its position from the development of management accounting,and considered it is a management activity and belongs to management accounting field,but it is different from strategic management accounting,it plays a role on reconstructing management accounting.The target of this article is to make clear about the position of the Value chain accounting and promote the research on its theory and practice.