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价值链会计的理论体系价值链会计概念的提出,并不是对传统会计的全部否定与抛弃。由于价值链会计是基于对包括众多外部企业的整个价值链的核算与管理,因此它是对传统会计的一种涵盖,是与其它相关学科的又一种整合。因为无论是出于企业内部管理还是企业外部投资人或政府对单个企业的信息需求,以单个企业为核算对象的传统会计是必不可少的。或者说传统会计完成了价值链会计工作的一个部分,即企业
The theoretical system of value chain accounting The introduction of the concept of value chain accounting is not the total negation and abandonment of traditional accounting. Because value chain accounting is based on the accounting and management of the entire value chain, which includes many external enterprises, it covers the traditional accounting and is another integration with other related disciplines. Because whether it is out of the internal management of enterprises or business outside investors or government information needs of a single business, accounting for a single business accounting for the traditional accounting is essential. Or traditional accounting has completed a value chain accounting part of the work, that is, business