价值链会计研究:发展与透视

The Research on Value Chain Accounting:Development and Perspective

价值链会计是自20世纪80年代开始,随着竞争优势理念的不断深入而逐渐形成的一个新的会计学分支研究领域,我国对这一领域的研究基本上始于自上世纪末。目前,对于价值链会计的理论研究已取得一定进展,但对其具体应用的研究还处于初步探索阶段,尚未形成成熟的理论框架和实践模式。因此,有必要总结我国近年来关于价值链会计研究的主要成果,为明确我国对价值链会计的未来研究方向提供参考,并为其实践应用提供理论指导。

As the competitive advantage theory developed,the value chain accounting came into being in 1980s.And our study about it emerged almost at the same time.Now we achieved current research achievement on it,but we are still in the elementary stage about its application,so does the integrated framework and practice mode.Consequently,it is necessary for us to summarize the main prophase work that we can provide theoretical direction for practice and point out the direction for future study on it.