价值链会计——企业管理的新思想

Value Chain Accountant——A New Thought of Business Management

知识经济和信息经济的发展使企业的经营管理思想发生重大变化。各大企业纷纷采用价值链管理,以提高自己的经济效益。传统会计已不能满足企业管理的需要,价值链会计成为理论界讨论的话题。本文分析了价值链会计对传统会计的突破,指出了价值链会计实施中的难题,最后提出对价值链会计的展望。

The knowledge economy and the information economy development causes the enterprise the management thought to have the tremendous change. Each big enterprise uses the value chain management in abundance, by enhances own economic efficiency. Traditional accountant has not been able to satisfy the business management the need, value chain accountant becomes the theorists discussion the topic. This article has analyzed value chain accountant to the traditional accountant＇s breakthrough, had pointed out value chain accountant implements the difficult problem, finally proposes to the value chain accountant＇s forecast.