文章基于价值链理论发展、供应链结构优化和管理模式创新,理论刻划了价值网模式的解构模型,描绘了称之为联盟体的价值网组织结构,分析了协同电子商务作为价值网模式的商务工具性作用,在对供应链成本管理框架拓展的基础上作出了价值网模式的成本分析框架,探讨了价值网模式的会计信息系统组成结构。 Based on the development of the theory of value chain, the optimization of supply chain structure and the innovation of management mode, this paper has deconstructed the deconstruction model of value network model, described the value network organization structure called the alliance body, and analyzed the value of collaborative e-commerce as the value network model Commercial instrumental role. Based on the expansion of the supply chain cost management framework, the cost analysis framework of the value network model is made and the composition of the accounting information system of the value network model is discussed.