价值链会计及其在我国应用
本站原创 论文中文摘要：本文阐述了价值链会计的理论基础和理论框架体系,着重研究和分析我国企业应如何有效应用价值链会计并提出应对策略。信息时代的到来,价值链管理方法在企业的广泛应用、现行会计模式越来越多的缺陷以及人们对会计信息更高质量的需求,基于价值链思想的新的会计模式一价值链会计应运而生。价值链会计从2003年产生到现在,已在理论上取得了一些研究成果,但在其实际应用上缺乏研究和指导。因此,为了能将价值链会计尽快有效地应用我国企业的实践,文章试图在理论基础上,从实践角度研究价值链会计的应用问题。由于价值链会计所处的环境是复杂的,其有效实施必然受各种因素的影响。文章主要从四个影响价值链会计应用的重要方面:企业经营管理模式、会计信息系统、成本管理控制和业绩评价入手,通过深入研究和分析,指出我国企业目前在这些方面存在的不足和缺陷。在此基础上,融合价值链管理和会计思想方法,提出应对策略。文章的基本思路是融合价值链理念,利用信息技术,优化企业价值链管理;构建基于价值链的会计信息系统,实现财务业务一体化;构建基于价值链的成本管理方法和业绩评价指标体系,充分发挥价值链会计的管理职能,更好地为企业实现价值最大化服务。价值链会计的发展程度非常迅速,研究的深度也日益加强,在市场经济不断完善的环境下,相信价值链会计的应用范围也会更加广泛
Abstract（英文摘要）： The paper explains the theory and structure of value chain accounting at first and then mainly studies the measures of its application in our enterprises.In the age of information, the structure of value chain accounting is greatly needed as a result of the widely application of value chain management, the limitation of accounting structure at present and the need of more accounting information. We he obtained some research fruits on its theory since it was put forward in 2003. However, the guidance on its application is lacked and needed to be enhanced.Therefore, in order to apply value chain accounting as soon as possible, the paper tries to study the application measures on the basis of its theory. As the environment is complicated, the application of value chain accounting must be affected by many factors. In this paper, the problem of application is studied mainly from the important factors such as operation and management model, accounting information system, cost management and performance evaluation. It tries to bring forward the effective measures through the analysis of disadvantages of four factors. It is thought that the value chain accounting will be applied more effectively by strengthening the value chain management and establishing accounting information system, cost management method and performance evaluation system with the core of value chain idea and the full use of advanced information and technology. The value chain accounting will perform its function of management to serve the enterprise well.Though value chain accounting is being studied only for two years, it develops quickly. We believe that it will be used widely in future.
论文关键词： 价值链管理；会计信息系统；成本管理；业绩评价；
Key words（英文摘要）： Value Chain Management (VCM)；Accounting Information System (AIS)；Cost Management；Performance Evaluation；
Abstract（英文摘要）： The paper explains the theory and structure of value chain accounting at first and then mainly studies the measures of its application in our enterprises.In the age of information, the structure of value chain accounting is greatly needed as a result of the widely application of value chain management, the limitation of accounting structure at present and the need of more accounting information. We he obtained some research fruits on its theory since it was put forward in 2003. However, the guidance on its application is lacked and needed to be enhanced.Therefore, in order to apply value chain accounting as soon as possible, the paper tries to study the application measures on the basis of its theory. As the environment is complicated, the application of value chain accounting must be affected by many factors. In this paper, the problem of application is studied mainly from the important factors such as operation and management model, accounting information system, cost management and performance evaluation. It tries to bring forward the effective measures through the analysis of disadvantages of four factors. It is thought that the value chain accounting will be applied more effectively by strengthening the value chain management and establishing accounting information system, cost management method and performance evaluation system with the core of value chain idea and the full use of advanced information and technology. The value chain accounting will perform its function of management to serve the enterprise well.Though value chain accounting is being studied only for two years, it develops quickly. We believe that it will be used widely in future.
论文关键词： 价值链管理；会计信息系统；成本管理；业绩评价；
Key words（英文摘要）： Value Chain Management (VCM)；Accounting Information System (AIS)；Cost Management；Performance Evaluation；