关于价值链会计若干问题的思考

On Some Problems over the Value Chain Accounting

价值链会计是随着价值链管理理论产生而产生的新兴的会计领域。它的出现对会计的传统理论与实务提出了挑战。文章在对价值链会计产生的背景的分析基础上,试对价值链会计的本质、基本假设、会计流程和会计原则等问题浅谈自己的几点看法。

With the emergence of the theory of Value Chain Management,Value Chain Accounting is a new branch in accounting.It has challenged the traditional theory and practice of accounting.On the basis of analyzing the background of the emergence of value chain accounting,this article puts forward some views around the following points: essence of value chain accounting,basic supposition,accounting process and accounting principle.