价值链会计是一个新的研究领域,对价值链管理和价值链会计的研究使得20世纪80年代后期以来沉寂已久的管理会计领域又焕发出生机。目前,价值链会计与相关学科的关系仍是需要研究的新问题。如价值链会计与价值 Value chain accounting is a new research field. The research on value chain management and value chain accounting has revived the long-standing field of management accounting since the late 1980s. At present, the relationship between value chain accounting and related disciplines is still a new problem to be studied. Such as value chain accounting and value