价值链会计:信息论与管理活动论的融合  

Value Chain Accounting:The Integration of Information Concept and Management Activity Concept

作　　者：刘金星 赵学梅[2] 

机构地区：[1]大庆市委党校,大庆163253 [2]东北大学秦皇岛分校,秦皇岛066004

出　　处：《价值工程》2006年第1期46-48,共3页Value Engineering

摘　　要：激烈的竞争环境,促使企业与其利益相关者采取共生的观念。实施价值链管理是企业提高竞争能力,实现顾客价值与企业价值最大化的有效方法。价值链管理需要构建价值链会计,在会计的目标、职能、工作理念及管理模式等多方面做出相应的改变,并采取全新的管理方法,实现价值链会计的信息提供职能与会计管理职能。The fiercely competitive environment enforce enterprise to adopt the concept coexisted with the stakeholders. The value chain management is an efficient method of improving the ability of competition and realizing the maximize value of customer and enterprise. The value chain management need construct the value chain accounting, so can we make correspondingly changes in the object of accounting, the function of accounting, the concept of accounting and the accounting management mode, and adopt new management methods to realize the function of providing information and accounting management.

关 键 词：价值链 价值链会计 相关性 

分 类 号：F230[经济管理—会计学] F062.9[经济管理—国民经济]