随着经济环境的变化,企业活动与外部环境的关系日趋密切,价值链对企业的影响越来越明显,会计管理已从内部价值管理向外部价值管理延伸,价值链会计的话题被自然提出。本文就价值链会计的产生及其对传统会计理论的突破两大方面进行阐述。 As the economic environment changes, the relationship between business activities and the external environment becomes closer and closer. The impact of the value chain on the enterprises becomes more and more obvious. The accounting management has extended from the internal value management to the external value management. The topic of the value chain accounting has naturally been put forward. This article elaborates the emergence of value chain accounting and its breakthrough in traditional accounting theory.