随着网络技术的发展和市场竞争的加剧,企业为了适应环境变化,对自身的管理方式进行了变革,传统的价值链向价值网转变。由于管理理论发生了变化,会计也要相应的变革。本文在提出价值网理论的基础上,对价值网会计的本质、目标、假设等基本理论进行了探讨,并提出了相关意见。 With the development of network technology and the intensification of market competition, enterprises have made changes to their management methods in order to adapt to changes in the environment. The traditional value chain has changed to a value network. Due to changes in management theory, accounting should also be the corresponding change. Based on the theory of value network, this paper discusses the basic theory of value network accounting, such as the essence, objectives and assumptions, and puts forward some relevant opinions.