论价值链管理与会计信息化的联结性

Study on the Association of Value Chain Management and Accounting Informationlization

本文认为,没有信息技术的运用,没有企业信息化及会计信息化的推广实施,价值链管理就失去了技术支撑,没有价值链管理理论的创新,会计信息化的发展就没有了动力。文章提出,价值链管理对会计信息化具有促进性、依存性和联结的经济性。促进性主要表现为促进会计管理理论创新、会计信息系统优化和以价值增值为核心的业务流程变革;依存性主要表现为实现价值链管理目标要依赖于会计信息化技术平台和信息化下的会计实时控制;联结的经济性表现为价值链上各联盟企业的多形式合作、交易成本及核心企业内部管理成本的降低与价值链会计管理信息化的实现。

Without the use of information technology, or the popularization of enterprise informationlization and accounting informationlization, value chain management will lose its technical support. Without the theory innovation of value chain management, there will be no motivation for the development of accounting informationlization. The paper has stated the accelerated effect of value chain management for accounting informationlization, interdependence of value chain management for accounting informationlization and the economic effect of their association.