试析价值链管理与企业会计

Exploration on the value chain management and enterprise's accounting

管理始终是会计发展的动力。价值链管理是企业管理的一次革命,这也将导致企业会计业务流程和会计 组织的重新设计,企业会计人员必须提高自己的专业素质,以适应价值链管理的要求。

Management is always the motivity to the development of accounting.Value chain management is a revolution of enterprise mangement,which is bound to occur the redesign of the way of working of accounting and of the organizatin of accounting.Accountants must improve themselves for the demands of value chain management.