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本文通过对传统会计核算模式进行分析发现了核算中所缺乏的内容,提出了未来企业开展价值链会计核算的必要性,构建了价值链会计核算体系模型,重点分析价值链会计人力资本核算、核心竞争力核算这两个方面的主要内容,从而使价值链会计发挥其最大作用。
价值链会计核算体系的构建分析
【摘 要】
：
本文通过对传统会计核算模式进行分析发现了核算中所缺乏的内容,提出了未来企业开展价值链会计核算的必要性,构建了价值链会计核算体系模型,重点分析价值链会计人力资本核算
【机 构】
：
重庆建工集团股份有限公司审计督察部
【出 处】
：
中国乡镇企业会计
【发表日期】
：
2013年3期
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