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经济越发展,会计越重要。随着科技的发展,会计也不断地创新,其中价值链会计成为当中的一个热点问题,价值链会计即实施对企业价值链的控制和管理,保证企业的价值链能够合规、高效、有序运转,从而为企业创造最大化的价值增值及其合理分配的一种管理活动。本文介绍了价值链与价值链会计,以及价值链会计的特点及意义。
The more economic growth, the more important accounting. With the development of science and technology, accounting has been constantly innovating, among which value chain accounting has become a hot issue. Value chain accounting is the implementation of the control and management of the enterprise value chain to ensure that the enterprise value chain can be compliant, efficient and orderly Run, so as to create maximum value-added for the enterprise and its rational distribution of a management activity. This article describes the value chain and value chain accounting, as well as the characteristics and significance of value chain accounting.