信息技术时代价值链会计概念框架及展望

The concept frame and prospect of accounting value chain in the information technology era

会计系统的每一次完善与加强,都是新的经济环境与技术环境综合作用的结果。随着社会经济环境的变化,会计管理开始关注企业价值链的活动,构建了以价值链为载体、以事中控制为核心、融传统财务会计与管理会计于一体的价值链会计。在信息技术时代,在高速发展的计算机网络技术和电子商务的促成下,价值链会计必将实现新的飞越。

To perfect and strengthen at each time about the accounting system is the result of the comprehensive function between new economic environment and technology environment. With the change of the social economic environment, the accountant begins to pay close attention to enterprise＇s value chain. This article structure the value chain accounting which regarding the value chain as carriers, regarding controlling in the thing as the core and combining the traditional financial accountant and accounting for management together. In information technology era, value chain accountant must realize new leap under the facilitation of the high-speed computer network technology and the development of e-business.