基于价值链的会计信息支持系统研究

Research on Supporting System of Accounting Information Based on Value Chain

企业可以看作是用来进行设计、生产、营销、交货以及对产品起辅助作用的各种活动的集合,所有这些活动都可以用价值链表示出来。价值链是从整个链条的角度来对企业实施管理,通过建构价值链的会计信息支持系统(包括网络平台、数据库系统、计算机应用体系结构、网格技术等),可以实现链条上各节点企业的共赢及整个链条的价值增值最大化。

The enterprise is seen as a collection of making design, production, marketing and delivery and that of all activities supplemented to the products, and all these activities can he showed in value chain. Value chain can control the enterprise from the view of the whole value chain. Through establishing supporting system of accounting information by value chain, including network platform, database system, system and structure of computer application, network teehnalogy, etc., we can realize all win of cooperative enterprises and maximum of value increase of the whole value chain.