随着信息化知识化时代的到来,管理水平的高低越来越成为企业间竞争的关键要素。在价值链和现代管理信息系统中,会计发挥着基础设施的职能。其核算和监督职能已得到公认,但是,对于其战略职能和地位的探讨尚有不足。本文正是对此进行初步的探讨。 With the advent of the era of informatization and knowledge, the level of management has become a key factor in the competition among enterprises. In the value chain and modern management information systems, accounting functions as an infrastructure. Its accounting and supervisory functions have been recognized, however, but there are still inadequacies in its strategic functions and status. This article is a preliminary discussion of this.