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在新的发展时期,市场环境变化了巨大的变化,企业管理方式也正处于转型的关键时期,传统会计模式已经难以满足这种发展形式,无法真实、准确的将企业价值反映出来,价值链会计是将信息技术应用于会计模式中的一种创新型管理理念,顺应了当前时代发展需求,在企业并购中发挥了巨大作用。文章阐述了价值链会计的基本概念和特点,指出了价值链会计对企业并购产生的影响,并对其具体应用进行了讨论,为企业并购的科学性提供有力保障。
In the new period of development, the market environment has undergone tremendous changes. The management of enterprises is also in the critical period of transformation. The traditional accounting model has been difficult to meet this kind of development mode, which can not truly and accurately reflect the enterprise value. The value chain accounting It is an innovative management concept that applies information technology to accounting mode. It conforms to the development needs of the current era and plays a great role in M & A. The article expounds the basic concepts and characteristics of value chain accounting, points out the impact of value chain accounting on M & A and discusses the application of M & A. It provides a strong guarantee for the scientific nature of M & A.