价值链会计:助中国企业应对入世挑战  

Accounting of Value Chain: A Method Helping Native Enterprises Face the Challenge of WTO

作　　者：刘国宏[1] 韩道琴[2] 

机构地区：[1]长春税务学院教务处,吉林长春130021 [2]长春税务学院会计系,吉林长春130021

出　　处：《税务与经济》2005年第3期72-73,共2页Taxation and Economy

摘　　要：中国加入WTO后,企业的业务模式会发生改变,对于我国的民族企业而言,信息化和风险防范是新的业务模式成功的关键。我国民族企业要想提高自身的竞争力,不能只将目光局限于本企业自身,应通过价值链分析实现物资、信息的共享,从而降低成本,提升本企业的价值。价值链会计可以帮助我国的民族企业在中国加入WTO后适应变化了的生存环境,是值得推广的一种管理方法。Since China has entered WTO, the model of enterprise development will change accordingly. As China's native enterprises concerned, the key of successful business models is how to keep away from the risk. If they really want to increase their competing power, they should not limit their eyes within themselves. On the contrary, they should pay more attention to the value chains through which they can decrease the cost and improve their value. In my opinion, Accounting of Value Chain is a precious method which can help China's enterprises adapt to changing environment.

关 键 词：价值链会计 入世挑战 中国企业 应对 民族企业 WTO后 业务模式 价值链分析 风险防范 降低成本 生存环境 管理方法 信息化 竞争力 自身 物资 

分 类 号：F275[经济管理—企业管理] G124[经济管理—国民经济]