价值链会计相关理论基础的思考  

Thought on Relevant Theories of Value Chain Accounting

作　　者：张劲松[1] 刘佳[1] 

机构地区：[1]哈尔滨商业大学,黑龙江哈尔滨150028

出　　处：《商业经济》2008年第8期18-19,共2页Business & Economy

摘　　要：价值链会计是由我国学者率先提出的,是一个新兴的会计领域。从20世纪80年代开始,如何通过组建价值链而使企业用最低的成本、最快的速度、最好的质量赢得市场成为企业最为关注的问题。价值链会计可以作为管理工具处理相应的信息,实现企业对资金流、信息流与实物流的跟踪与反馈。Value chain accounting is a new accounting field, raised by Chinese scholars. Since 1980s, how to win market through organizing value chain with lowest cost, fastest speed and excellent quality is of the concerns of the enterprises. As the managemem tool to deal with relevant information, value chain accounting can help the enterprises realize tracing and feedback to fund flow, information flow, and material flow.

关 键 词：价值链 价值链会计 权变理论 CAS理论 信息论 

分 类 号：F235[经济管理—会计学]