社会和经济的快速发展,信息技术的全面应用普及,经济管理的迫切需要,促使会计的发展进入了一个崭新的阶段,即价值链会计阶段。价值链会计就是在传统会计的基础上,以现代信息技术为支撑,对经济活动(或价值链)进行即时地多维地反映与控制。价值链会计既是对新的会计范示的概括,又为会计理论研究构筑了一个新的平台。 The rapid social and economic development, the universal application of information technology, and the urgent need of economic management have prompted the development of accounting to enter a brand-new stage, namely the accounting stage of value chain. Value chain accounting is based on traditional accounting, with modern information technology as the support, economic activities (or value chain) in real-time multi-dimensional reflection and control. Value chain accounting is not only a summary of the new accounting paradigm, but also for accounting theory to build a new platform.