价值具象化:信息革命赋予价值管理及其管理会计新框架

Value Concretization: Information Revolution Providing New Frame for Value Management and Management Accounting

信息化背景,为会计改进反映与控制价值创造能力取得实质性进步创造了有利条件。现行会计理论与实务以日益成熟的工业化为前提,适应了工业社会企业职能型组织结构和财务业绩主导的管理模式,但已严重不适应信息时代网络型组织、自助式经营、智能化管理对信息内容、结构、频率、时态等基本要求。为此,论文从企业会计整体角度探讨信息化背景下会计理论与制度创新问题,提出了具有广泛适用价值的VCU与VCPS理论。作者以信息化提供了具象化价值创造完整图景为契机,认为:确认企业价值创造基本单元VCU,揭示了企业价值创造的细胞化结构,从而赋予企业价值创造的生物性生命特征。通过对VCU的实时监测报告完善管理会计制度,建立具有普遍推广意义的价值创造导航系统,即VCPS,可以促进企业价值的持续增长。

Informationization has created favorable conditions for the progress of how accounting improves reflecting and controlling value creation capability. The current accounting theory and practice starts from the increasing maturity of the industrialization as the premise,which adapts to the functional organization structure and financial performance oriented management model in the present industrialized society,but has not adapted to the basic requirements of the network organization,self-service and intelligent management for information content,structure,frequency,etc. in the information age. To this end,this paper discusses accounting theory and system innovation considering enterprise accounting as a whole,and puts forward the theory of VCU and VCPS which has wide applicable value. Taking the opportunity that informationization provides a concrete and complete picture of value creation,the writer presents that Value Creating Unit( VCU) reveals the cellularized structure of corporate value creation,which brings it biological characteristics of life. Perfecting the management accounting system through the VCU real-time monitoring report and establishing a universal Value Creation Positioning System,namely VCPS,can promote the sustainable growth of enterprise value.