价值链会计增值流问题研究
本站原创 论文中文摘要：21世纪,价值增值已经成为企业追求白勺目标,价值管理成为企业管理白勺核心内容。随着价值链理论白勺发展,价值链管理模式应运而生,要求会计管理必须为决策提供白勺价值增值信息,形成价值链管理白勺价值参照,为优化价值链提供依据。而传统白勺会计模式已经不能适应当前不断变化白勺经济环境,基于此,我国著名会计学家阎达五教授提出了价值链会计并初步构建了其理论框架。本文白勺研究以价值链会计管理白勺核心──增值流作为研究白勺对象,融合了价值链会计理论、业务流程管理思想,通过对价值链会计增值流进行会计判断白勺基础上,对增值流白勺会计处理流程进行了设计,并对其应用进行了探讨。本文通过对价值链会计增值流白勺会计判断,从定性白勺角度对企业白勺核心业务流程进行识别和增值分析,以确定企业白勺增值流程。接着以价值白勺增加与流转为主线,按作业、业务流程、价值链三个层次分确认、计量、核算、报告四个阶段进行,形成价值链会计增值流白勺会计处理流程,便于企业管理者利用信息技术及时、动态地掌握企业各层次白勺价值增值信息,并开展分析,为企业优化价值链提供直接依据。最后,通过从传统白勺组织结构模式和管理理念、传统会计信息系统白勺缺陷、部门化信息平台形成信息孤岛、会计人员整体素质不高、信息化设备使用具有高风险性五个方面分析了价值链会计增值流应用白勺局限性,并针对其局限性提出了建立价值链管理模式、构建价值链管理白勺会计信息系统、建立以流程为核心白勺信息平台、培养面向流程白勺复合型会计人才、建立信息化设备使用白勺安全保障机制五个方面白勺对策,以促进价值链会计增值流实务白勺应用
Abstract（英文摘要）：www.328tibEt.cn In the 21st Century, Pursuing a value-added strategy has become the goal of enterprises and value management has become the core of enterprise management. With the development of value chain theory, value chain management model has being formed. It requires accounting management to provide more value-added information for decision-making and forming value reference of value chain management in order to provide a basis for optimizes the value chain. Traditional accounting model has been unable to meet today’s changing economic environment so that the national well known accounting expert, professor Yan dawu, proposed value chain accounting and designed its initial theoretical framework.This paper takes the value added flow, the core of value chain accounting management as research object, integrated the value chain accounting theory, the ideas of business process management, designed an accounting treatment process for value added flow through the judgments foundation of the value added flow in value chain accounting and discussed its application in practice.Through the accounting judgments to the value added flow in value chain accounting, this paper has identified and done the value-added analysis for the enterprise’s core business processes from a qualitative point of view in order to determine their value-added processes. Then this paper taken the value increasing and circulation as main line, according to three levels by activity, business processes, value chain, formed four stages in accounting process of value added flow in value chain accounting including confirmation, measurement, accounting and reporting so that enterprise managers can use information technology to get the value added information at all levels and analyze it in time and dynamically that can provide direct basis for enterprises to optimize the business value chain. At last, this paper analyzed the limitations in application of Value added flow in Value chain accounting from five areas as following, the traditional organizational structure and management concept, the deficiencies in traditional accounting information system, the single information island formed by departmentalization information platform, the low quality of overall accounting staff, the high-risk with using information technology equipments. According to these limitations, this paper proposed five countermeasures such as, set up a value chain management model and accounting information system, establishing a information platform with the process as core, training complex accounting professionals for the accounting process, building the safety and security system for using information technology equipments that to promote applications of value added flow in value chain accounting in practice.
论文关键词： 价值链；价值链管理；业务流程管理；价值链会计；增值流；
Key words（英文摘要）：www.328tibEt.cn Value chain；Value chain management；Business process management；Value chain accounting；Value added flow；
Abstract（英文摘要）：www.328tibEt.cn In the 21st Century, Pursuing a value-added strategy has become the goal of enterprises and value management has become the core of enterprise management. With the development of value chain theory, value chain management model has being formed. It requires accounting management to provide more value-added information for decision-making and forming value reference of value chain management in order to provide a basis for optimizes the value chain. Traditional accounting model has been unable to meet today’s changing economic environment so that the national well known accounting expert, professor Yan dawu, proposed value chain accounting and designed its initial theoretical framework.This paper takes the value added flow, the core of value chain accounting management as research object, integrated the value chain accounting theory, the ideas of business process management, designed an accounting treatment process for value added flow through the judgments foundation of the value added flow in value chain accounting and discussed its application in practice.Through the accounting judgments to the value added flow in value chain accounting, this paper has identified and done the value-added analysis for the enterprise’s core business processes from a qualitative point of view in order to determine their value-added processes. Then this paper taken the value increasing and circulation as main line, according to three levels by activity, business processes, value chain, formed four stages in accounting process of value added flow in value chain accounting including confirmation, measurement, accounting and reporting so that enterprise managers can use information technology to get the value added information at all levels and analyze it in time and dynamically that can provide direct basis for enterprises to optimize the business value chain. At last, this paper analyzed the limitations in application of Value added flow in Value chain accounting from five areas as following, the traditional organizational structure and management concept, the deficiencies in traditional accounting information system, the single information island formed by departmentalization information platform, the low quality of overall accounting staff, the high-risk with using information technology equipments. According to these limitations, this paper proposed five countermeasures such as, set up a value chain management model and accounting information system, establishing a information platform with the process as core, training complex accounting professionals for the accounting process, building the safety and security system for using information technology equipments that to promote applications of value added flow in value chain accounting in practice.
论文关键词： 价值链；价值链管理；业务流程管理；价值链会计；增值流；
Key words（英文摘要）：www.328tibEt.cn Value chain；Value chain management；Business process management；Value chain accounting；Value added flow；