价值链会计是会计学的新领域,价值链会计要以客户需求为导向,以价值链核心企业为龙头,以价值链的整体价值最大化为根本目标。构建价值链会计理论框架,要在突破传统会计方法局限性的基础上,从会计本质、会计目标、会计假设、会计职能和会计对象等方面进行理论探索与实践。 Value chain accounting is a new area of ​​accounting. Value chain accounting should be based on customer needs, with the core value chain enterprises as the leading factor and the overall value of the value chain as the ultimate goal. On the basis of breaking through the limitations of traditional accounting methods, this paper attempts to explore and practice the theory from the aspects of accounting essence, accounting objectives, accounting hypotheses, accounting functions and accounting objects.