摘要
随着社会经济环境的变化,现行会计模式已经越来越不适应经济发展的需要,重新审视现行会计模式,为会计理论增添新鲜内容,改变现行会计模式,实行价值链会计是必然选择。本文就价值链会计产生的可能性展开探讨。
With the change of social economic environment, the current accounting model has become more and more difficult to meet the needs of economic development. Re-examining the current accounting model in order to add new theory to it, is an inevitable choice to change the current accounting model and carry out the value chain accounting. This paper holds that the change of the social economic environment and the shortcomings of accounting model itself make the emergence of value chain accounting necessary. The mixture of the value chain management and accounting theory, the unprecedented development of science and information technology, gradual maturity of software industry and management software provide possibilities for the coming of value chain accounting.
出处
《鞍山师范学院学报》
2009年第3期7-9,共3页
Journal of Anshan Normal University
关键词
价值
价值链
会计
Value
Value Chain
Accounting