论价值链会计基本假设  

Ownership Structure, Growth and Finn Performance

作　　者：于富生[1] 张敏[1] 

机构地区：[1]中国人民大学,北京100872

出　　处：《山东财政学院学报》2006年第1期3-5,22,共4页Journal of Shandong Finance Institute

基　　金：教育部人文社会科学研究(博士点基金)项目<基于价值链管理理念的会计管理框架构建:会计改革思考>(编号03JB790027)的阶段性成果之一

摘　　要：本文从会计环境对会计的影响出发,通过与传统财务会计的比较,探讨了价值链会计的基本假设体系的构建问题。本文认为,由于价值链会计与传统会计具有不同的特征,所以应该建立自己的基本假设体系,以促进这一新的会计方法的系统化与理论化。This paper researches on the companies in Shandong Province which were listed before the end of 2000 years. Sample companies were divided into two groups according to the increase rate of main business income. We studied the influence from ownership structure to firm performance in different groups. The findings indicated that, the index of concentrate degree on ownership structure had remarkable positive influence in the low- grow - group; national share and legal person share had notable negative influence in two groups; fund hold share had notable positive influence.

关 键 词：会计环境 基本假设 价值链 比较 构建 

分 类 号：F230[经济管理—会计学]