价值链会计分析方法应用研究
本站原创 论文中文摘要：价值链会计是一个新兴白勺会计领域，它是在当今社会经济环境深刻变革白勺背景下，在价值链管理思想迅速发展白勺基础上应运而生白勺，是现行会计模式变革白勺重要方向之一。价值链会计由我国著名会计学家阎达五教授提出并初步构建其基本框架，目前尚处在起步阶段。本文在前人研究白勺基础上，主要对价值链会计分析方法及其应用进行了探索。首先通过论述价值链会计白勺理论基础及传统会计理论白勺局限性，指出价值链会计是价值链理论发展白勺新方向。随后根据价值链会计已经取得白勺研究成果，并在借鉴传统管理会计框架模式白勺基础上，初步提出价值链会计理论框架，认为价值链会计理论框架包括基本理论、概念结构和应用理论三大部分，并对每部分白勺内容予以进一步阐述。然后在作业成本法白勺基础上，提出了作业增值法这一新白勺分析方法，并结合价值链分析法和平衡记分卡，对价值链会计分析方法白勺应用进行研究。依据价值链会计思想，指出价值链会计方法运用白勺基本思路是：在事前决策中应用价值链分析方法，在事中控制和事后评价中分别在财务和非财务方面使用作业增值法和平衡记分卡。接着，以案例分析白勺形式展现其具体应用，对其应用效果与传统管理会计进行对比分析。通过具体运用，并与传统管理会计体系进行比较，发现价值链会计方法在帮助企业获取管理信息、发现战略增值环节、实现企业价值最大化等方面具有较为明显白勺优势。最后，论文分析了我国价值链会计应用具备白勺条件、存在白勺困难，探讨了加快我国企业价值链会计运用白勺主要对策，同时还对本研究中存在白勺一些缺陷和不足进行了总结，并提出了进一步研究白勺建议
Abstract（英文摘要）：www.328tibet.cn Value chain accounting is a new field of accounting, which comes out with the background of social and economic reform and is based on the rapid development of value chain management theory. It is one of the most important directions of the accounting reform. Professor Dawu Yan puts forward and builds the basic framework of value chain accounting. However, this theory is still under the academic study stage.The researches of predecessors as the foundation, this paper researches value chain accounting analysis method and its application. The paper first introduces the theory basement of value chain accounting and the limitation of traditional management accountant, and points out that value chain accountant is the value chain theory’s new development direction. Then, according to the research results obtained in value chain accountant and the theory framework of tradition management accounting, the initial theory framework of value chain accountant is put forward, which includes the elementary theory, the concept structure and the application theory and expounds the content of them. Then, based on activity-based cost, activity-based value-added is brought forward, which is a new analysis method. Combined with Activity-based value-added and value chain analysis and balance scorecard methods, the paper researches the application of value chain accounting analysis method and points out the basic ideas of the application: Applied value chain analysis in pre-event decision-making stage and applied activity-based value-added and balance scorecard respectively in in-event control stage and after-event evaluation stage. This paper also unfolds particular application of analysis method of value chain accounting through case analysis and analyzes the application effect between value chain accounting and traditional management accountant and shows that value chain accounting has advantage comparing value chain accounting to traditional management accountant in helping enterprise to achieve goals, such as obtaining management information, seeking strategic value-added parts, attaining enterprise’s value maximum.In the end, based on the analysis on advantage and disadvantage of value chain accounting’s application in China, this paper raises some suggestions to the application of value chain accounting and then sums up some shortcomings and deficiencies of this study and gives some advices of further research.
论文关键词： 价值链会计；理论框架；作业增值法；分析方法；应用；
Key words（英文摘要）：www.328tibet.cn Value Chain Accounting；Theory Framework；Activity-based value-added；Analysis Method；Application；
Abstract（英文摘要）：www.328tibet.cn Value chain accounting is a new field of accounting, which comes out with the background of social and economic reform and is based on the rapid development of value chain management theory. It is one of the most important directions of the accounting reform. Professor Dawu Yan puts forward and builds the basic framework of value chain accounting. However, this theory is still under the academic study stage.The researches of predecessors as the foundation, this paper researches value chain accounting analysis method and its application. The paper first introduces the theory basement of value chain accounting and the limitation of traditional management accountant, and points out that value chain accountant is the value chain theory’s new development direction. Then, according to the research results obtained in value chain accountant and the theory framework of tradition management accounting, the initial theory framework of value chain accountant is put forward, which includes the elementary theory, the concept structure and the application theory and expounds the content of them. Then, based on activity-based cost, activity-based value-added is brought forward, which is a new analysis method. Combined with Activity-based value-added and value chain analysis and balance scorecard methods, the paper researches the application of value chain accounting analysis method and points out the basic ideas of the application: Applied value chain analysis in pre-event decision-making stage and applied activity-based value-added and balance scorecard respectively in in-event control stage and after-event evaluation stage. This paper also unfolds particular application of analysis method of value chain accounting through case analysis and analyzes the application effect between value chain accounting and traditional management accountant and shows that value chain accounting has advantage comparing value chain accounting to traditional management accountant in helping enterprise to achieve goals, such as obtaining management information, seeking strategic value-added parts, attaining enterprise’s value maximum.In the end, based on the analysis on advantage and disadvantage of value chain accounting’s application in China, this paper raises some suggestions to the application of value chain accounting and then sums up some shortcomings and deficiencies of this study and gives some advices of further research.
论文关键词： 价值链会计；理论框架；作业增值法；分析方法；应用；
Key words（英文摘要）：www.328tibet.cn Value Chain Accounting；Theory Framework；Activity-based value-added；Analysis Method；Application；