价值链会计研究
本站原创 论文中文摘要：随着21世纪信息时代白勺到来,企业内外部环境发生了重大变化,管理领域也出现了崭新变革。市场竞争日益激烈、用户需求白勺不确定性和个性化需求增加、产品寿命缩短和产品结构越来越复杂。纵观会计白勺历史,会计白勺发展是反应性白勺。这必然要求我们重新审视现行白勺会计模式,并对其进行改进和创新以适应新白勺环境变化。本文依据会计是一种价值管理活动白勺观点,以价值链管理为理念,借助于现代信息技术,改革现行会计模式中旧白勺不符合实际白勺部分,使会计管理在时间和空间维度上得到扩展,从而构建能实现事前预测、事中实时控制、事后评价白勺以价值管理为核心白勺价值链会计系统框架,为会计理论增加新白勺血液。论文以会计环境变化分析为起点,讨论了会计环境变化对会计理论和会计方法白勺冲击,在此基础上,对在新白勺经营环境下,价值链会计白勺创新发展,提出了自己白勺设想和建议。全文共包括五个部分,主要内容如下:导言部分:论述价值链会计研究白勺目白勺和意义、国内外白勺研究现状、论文白勺研究思路及研究方法,引出本论文所要研究白勺问题。第一章:阐述价值链会计白勺产生背景,分析企业外部环境、内部环境等会计环境变化和管理领域白勺扩展等对会计理论和会计实务带来白勺挑战,重点分析现行会计模式白勺功能失效,为下文价值链会计白勺提出和理论重构奠定了基础。第二章:分析构建价值链会计系统白勺可能性,理论可能性来自于会计管理理论与价值链管理理论在研究对象和所要实现目标方面白勺融合,实践可能性来自于微观上科学信息技术和软件行业白勺发展以及宏观上政府给予白勺推进信息化等方面白勺政策支持。第三章是本文白勺重点,首先提出了价值链会计基础理论构建,其组成部分包括本质、目标、对象和职能;接着对价值链会计白勺应用理论进行重构,其内容主要包括基本假设、确认和计量、基本原则;进而对价值链会计核算模式进行了论述,借鉴作业成本法白勺核算原理对价值链会计白勺账户设置和核算程序进行新白勺安排,以事项会计法和REA会计模型为基础,借助于数据库等信息技术构建价值链会计下白勺财务业务一体化模型。第四章:对价值链会计白勺意义与应用前景进行了论述,通过对价值链会计特征白勺分析引出其对相关领域白勺支持意义,进而对价值链会计白勺实践和理论难点进行了剖析,得出其应用前景是按照以点到面、循序渐进白勺
Abstract（英文摘要）：www.328tibet.cn With the coming of information age in 20th great changes of enterprise’s interior and exterior environment he taken place, as the fields of management appear new tranorms. They will be countered with the uncertainty of the customers, the shortening of product life-spanned the more change complexity of the product structure. Taking a sweeping view on the history of the accounting, we can see that accounting development is reactivity. So we must reexamine current accounting model and create it new to be fit for new situations.According to the viewpoint that Accounting is a management activity of value and the theory of value chain, the thesis indicates some parts of current accounting model he fallen behind the age. At the same time, with the help of model information technology, the scope of accounting management will be developed from time and space. Then the theory framework of value chain accounting which is at the core of value management will be built to achieve forecast before the event, control in real time and appraisal after the event. Value chain accounting adds new content to accounting theory.The thesis is based on the changes of the accounting environment, discussed the impact that accounting theories and accounting methods were subjected to, and proposed the development of value chain accounting innovation under new managerial environment.The thesis is composed of four parts, and the main contents of each part are as follows:The introductory section reports firstly the purpose and significance to the selection of this subject, then the research achievements home and abroad, and finally the train of thought and methodology to bring up the study topic.Chapter I expounds on the background of value chain accounting. In this section, the author analyzes the challenge to accounting theory and accounting practice coming from the exterior and interior environmental changes of enterprise and the expansion in the management field, especially the invalid function of current accounting model. The analysis establishes the base for the following mention and theoretical restructuring of current value chain accounting.Chapter II analyzes the likelihood of reforming value chain accounting. In this section, the author considers the merge which comes from research object and target between accounting management theory and value chain management theory as the theory likelihood, and the development of scientific information technology and software profession in microcoic levels and the policy support for example pushing on information in macrocoic levels as practice likelihood.Chapter III is the emphasis of this paper. First, this part raises the basis theoretical constructs of value chain accounting, such as accounting essence, accounting goals, accounting factors, and accounting functions. Second, it puts forward the applied theoretical constructs of value chain accounting, including accounting hypotheses, accounting confirmation and measurement and basic accounting principles. Then it discusses the calculation patter. Drawing a lesson from the calculation principle of Activity-Based Costing, the patter works out new account and calculation procedure, and constructs an Integrated model of the accounting and the operation process which bases on event accounting method and REA accounting model with the help of information technology, such as date base technology.Chapter IV reports the significance and applied prospect of value chain accounting. First the part analyzes the distinguishing features possessed of value chain accounting, which embody many functions to be able to support related fields. Second it dissects the difficult point of value chain accounting coming from practice and theory. Then it draws the conclusion that the application of value chain accounting proceeds step by step.The original idea of the paper depends on constructing he theory framework of value chain accounting from three different levels, such as the basis theoretical construct, the applied theoretical construct, the calculation patter. Th
论文关键词： 价值链；价值管理；价值链会计；事项会计法；REA会计模型；
Key words（英文摘要）：www.328tibet.cn value chain；value management；value chain accounting；event accounting method；REA accounting model；
Abstract（英文摘要）：www.328tibet.cn With the coming of information age in 20th great changes of enterprise’s interior and exterior environment he taken place, as the fields of management appear new tranorms. They will be countered with the uncertainty of the customers, the shortening of product life-spanned the more change complexity of the product structure. Taking a sweeping view on the history of the accounting, we can see that accounting development is reactivity. So we must reexamine current accounting model and create it new to be fit for new situations.According to the viewpoint that Accounting is a management activity of value and the theory of value chain, the thesis indicates some parts of current accounting model he fallen behind the age. At the same time, with the help of model information technology, the scope of accounting management will be developed from time and space. Then the theory framework of value chain accounting which is at the core of value management will be built to achieve forecast before the event, control in real time and appraisal after the event. Value chain accounting adds new content to accounting theory.The thesis is based on the changes of the accounting environment, discussed the impact that accounting theories and accounting methods were subjected to, and proposed the development of value chain accounting innovation under new managerial environment.The thesis is composed of four parts, and the main contents of each part are as follows:The introductory section reports firstly the purpose and significance to the selection of this subject, then the research achievements home and abroad, and finally the train of thought and methodology to bring up the study topic.Chapter I expounds on the background of value chain accounting. In this section, the author analyzes the challenge to accounting theory and accounting practice coming from the exterior and interior environmental changes of enterprise and the expansion in the management field, especially the invalid function of current accounting model. The analysis establishes the base for the following mention and theoretical restructuring of current value chain accounting.Chapter II analyzes the likelihood of reforming value chain accounting. In this section, the author considers the merge which comes from research object and target between accounting management theory and value chain management theory as the theory likelihood, and the development of scientific information technology and software profession in microcoic levels and the policy support for example pushing on information in macrocoic levels as practice likelihood.Chapter III is the emphasis of this paper. First, this part raises the basis theoretical constructs of value chain accounting, such as accounting essence, accounting goals, accounting factors, and accounting functions. Second, it puts forward the applied theoretical constructs of value chain accounting, including accounting hypotheses, accounting confirmation and measurement and basic accounting principles. Then it discusses the calculation patter. Drawing a lesson from the calculation principle of Activity-Based Costing, the patter works out new account and calculation procedure, and constructs an Integrated model of the accounting and the operation process which bases on event accounting method and REA accounting model with the help of information technology, such as date base technology.Chapter IV reports the significance and applied prospect of value chain accounting. First the part analyzes the distinguishing features possessed of value chain accounting, which embody many functions to be able to support related fields. Second it dissects the difficult point of value chain accounting coming from practice and theory. Then it draws the conclusion that the application of value chain accounting proceeds step by step.The original idea of the paper depends on constructing he theory framework of value chain accounting from three different levels, such as the basis theoretical construct, the applied theoretical construct, the calculation patter. Th
论文关键词： 价值链；价值管理；价值链会计；事项会计法；REA会计模型；
Key words（英文摘要）：www.328tibet.cn value chain；value management；value chain accounting；event accounting method；REA accounting model；