价值链会计在农业企业中运用研究
本站原创 论文中文摘要：随着信息时代的到来,企业所面临的经营环境和管理模式将发生深刻的变化,计算机、网络的迅猛发展和科技进步导致企业竞争日益激烈。企业间竞争已由产品竞争上升为价值竞争,产品成为企业为提供顾客价值的载体,企业、顾客与供应商的关系是一种相互联系的价值系统。这就要求我们重新审视现行的会计模式,仅仅拘泥于企业内部的核算与管理,已经不能适应处在价值链条上的企业的发展。需要企业以顾客需求和实现顾客价值为起点调整业务流程,重新设计企业的价值链,改革现行会计模式,融合价值链会计管理,整合企业内部和外部资源,确立企业的竞争优势,使企业得以持续快速发展。企业如何实现价值最大化,如何体现在会计信息当中,显得至关重要。我国的价值链会计在农业企业中的运用的研究还处于起步阶段,还未形成一套公认的理论方法体系,本研究将价值链会计运用于农业企业,拓展了会计理论研究空间。方面,对传统会计理论体系提出挑战；另一方面,必将丰富会计要素、目的和职能等方面的理论。所以,研究价值链会计在农业企业中的运用有着重大的意义。由于价值链会计与价值链管理理论的联系紧密,本文以价值链理论和价值链会计基本理论为依据,在概述了价值链会计的相关概念、假设、原则后,分析横向和纵向价值链管理现状的基础上,从时间和空间二个角度分析了农业企业价值链会计流程重组。从空间维度分析了纵向和横向价值链农业企业价值链会计流程重组；时间维度则从事前预测和决策管理的构建、事中核算和控制管理的构建、事后分析和评价管理的构建分析了农业企业价值链会计流程的构建。在实务操作部分,从实物流、资金流、信息流、人力资源流等角度设计了价值链会计在农业企业中运用的实务操作。研究了实物流、资金流、信息流、人力资源流等方面的具体实务操作。最后用一个实例对价值链会计在农业企业的实际运用过程进行了说明。将价值链会计运用在农业企业中,其目的在于提高农业企业的竞争能力,实现农业企业价值最大化
Abstract（英文摘要）： With the coming of the information time, the enterprise management environment and its pattern he profoundly changed, the competition between enterprises has increasingly been intense because of the swift and violent development of computer, the network and the advance in technology. The competition in the enterprise has risen by the value competition in the product; the products become the enterprise’s carrier to provide the customer’s value, the relationship among the enterprise, the customer and supplier is the value system which one kind mutually relates. This requests us to carefully examine the present accountant-pattern, merely rigidly adheres to the enterprise interior calculation and the management could not adapt occupies on the value chain link enterprise’s development. It needs the enterprises adjust their business process what can satiy the customers’demands and realize the customer value, redesign enterprise’s value chain, reform present accountant-pattern, fuse the accountant management of value chain, conformity the resources in enterprise internal and external, establish the enterprise’s competitive advantages, that will enables the enterprise to develop sustained.It is very important for the enterprise how to realize the value maximization, how to embody in the accounting information. In our country, the value chain accountant’s research use in agricultural enterprise at the start stage and hasn’t formed a theory method system. This research made use of value chain accountant in the agricultural enterprise and developed accountant the fundamental research space. On the one hand, it’s a challenge to traditional accountant; On the other hand, will certainly rich accountant in the essential factors, the goals, aspect the functions theory and so on. Therefore, researching the utilization of value chain accountant’s in agricultural enterprise has the significant significance.Because of the closed relationship between value chain accountant and the value chain management theory, this thesis based on the value chain theory and value chain accountant’s elementary theory, summarized the value chain accountant’s related concept, supposition, principle, analyzed the situation of the crosswise and lengthwise value chain management, expounded agricultural enterprise value chain accountant from the time and space aspects. It analyzed longitudinal and crosswise value chain agricultural enterprise value chain accountant from the spatial dimension; From the time dimension it focused on the construction of agricultural enterprise value chain process from the forecasting in advance, the construction of decision-making and control management, the analysis after the event. Furthermore, it introduced the application of value chain of agricultural enterprises from the material flow, capital flow, information flow and human resource flow, and analyzed their concrete operation. Finally an example was given to explain the application of value chain accountant in agricultural enterprise. It has a great significance to apply the value chain in agricultural enterprise, which will enhance their competitive ability and realize their value maximization.
论文关键词： 价值链；价值链管理；价值链会计；价值增值；农业企业；农业企业会计；
Key words（英文摘要）： Value chain；Value chain management；Value chain accountant；Value increment；Agricultural enterprise；Agricultural enterprise accountant；
Abstract（英文摘要）： With the coming of the information time, the enterprise management environment and its pattern he profoundly changed, the competition between enterprises has increasingly been intense because of the swift and violent development of computer, the network and the advance in technology. The competition in the enterprise has risen by the value competition in the product; the products become the enterprise’s carrier to provide the customer’s value, the relationship among the enterprise, the customer and supplier is the value system which one kind mutually relates. This requests us to carefully examine the present accountant-pattern, merely rigidly adheres to the enterprise interior calculation and the management could not adapt occupies on the value chain link enterprise’s development. It needs the enterprises adjust their business process what can satiy the customers’demands and realize the customer value, redesign enterprise’s value chain, reform present accountant-pattern, fuse the accountant management of value chain, conformity the resources in enterprise internal and external, establish the enterprise’s competitive advantages, that will enables the enterprise to develop sustained.It is very important for the enterprise how to realize the value maximization, how to embody in the accounting information. In our country, the value chain accountant’s research use in agricultural enterprise at the start stage and hasn’t formed a theory method system. This research made use of value chain accountant in the agricultural enterprise and developed accountant the fundamental research space. On the one hand, it’s a challenge to traditional accountant; On the other hand, will certainly rich accountant in the essential factors, the goals, aspect the functions theory and so on. Therefore, researching the utilization of value chain accountant’s in agricultural enterprise has the significant significance.Because of the closed relationship between value chain accountant and the value chain management theory, this thesis based on the value chain theory and value chain accountant’s elementary theory, summarized the value chain accountant’s related concept, supposition, principle, analyzed the situation of the crosswise and lengthwise value chain management, expounded agricultural enterprise value chain accountant from the time and space aspects. It analyzed longitudinal and crosswise value chain agricultural enterprise value chain accountant from the spatial dimension; From the time dimension it focused on the construction of agricultural enterprise value chain process from the forecasting in advance, the construction of decision-making and control management, the analysis after the event. Furthermore, it introduced the application of value chain of agricultural enterprises from the material flow, capital flow, information flow and human resource flow, and analyzed their concrete operation. Finally an example was given to explain the application of value chain accountant in agricultural enterprise. It has a great significance to apply the value chain in agricultural enterprise, which will enhance their competitive ability and realize their value maximization.
论文关键词： 价值链；价值链管理；价值链会计；价值增值；农业企业；农业企业会计；
Key words（英文摘要）： Value chain；Value chain management；Value chain accountant；Value increment；Agricultural enterprise；Agricultural enterprise accountant；