摘要
模块化所内含的价值创造方式的变革和以价值链管理为基础的价值链会计具有内在结合研究的现实性与逻辑性。本文不同于以往以线性价值链为基础的价值链会计研究,而是以模块化为基础建立网络状价值链会计研究体系。通过划分虚拟会计主体与实体会计主体、通用信息与专用信息,以价值模块为载体构建了价值链会计的运行机制,以解释模块化时代会计信息系统的结构特征。
It is factual and logical to combine the model-reform of value-creating with value chain accounting research which is based on management of value chain.It constitutes the network-system to research on value chain accounting based on modularity,which is different from the research based on liner-system.The mechanism is constructed through categorizing the virtual accounting entity and the substantial accounting entity,the general information and the specific information.It is useful to explain the structure and mechanism of accounting information system in modularity time.
出处
《会计研究》
CSSCI
北大核心
2007年第3期21-25,93,共5页
Accounting Research
