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迈克尔·波特对企业的生存与发展环境的分析,从会计的角度看,它说明企业的生存与发展对会计的要求越来越多、越来越高。也证明了经济的发展、管理的需要促进会计的发展。以波特价值链理论为基础的会计思想,直接形成了会计研究的一个新领域,印价值链会计。价值链会计概念的提出给会计理论研究创建了一个新的研究平台,但价值链会计无论从理论还是实践以及学科体系方面都还面临诸多问题需要深入研究。
Michael Porter’s analysis of the environment for the survival and development of enterprises shows that the requirements for accounting for the existence and development of enterprises are more and more and more and more high from the perspective of accounting. Also proved that the economic development, management needs to promote the development of accounting. Accounting theory based on Porter’s value chain theory has directly formed a new field of accounting research and printed the value chain accounting. The introduction of the concept of value chain accounting has created a new research platform for the study of accounting theory. However, value chain accounting faces many problems in terms of theory and practice as well as disciplinary system.