Research Of Value Chain Accounting System

Since 1990s, the global economic development shows two basic features: one is the global economic development and informationization change with each new day, the second is economic knowledge and information gradually dominant. Usually, enterprise management and economic environment, economic environment is closely related to the changes will cause enterprise management concept of change. In the new economic situation before the fierce market competition triggered, the traditional enterprise management method can't fully satisfy the current competitive environment enterprise management requirements. The face of the increasingly intense competition environment, many enterprises have began to set up his reflection and restart the core factor of enterprise competitive advantage, and enterprise management mode gradually will by a single enterprise management expanded into a informationization alliance management mode. Along with the enterprise pay more and more attention to own locates the overall value of values coalition, value management inevitable and has become the core of modern enterprise management, and the value added becomes enterprise financial management goal. The variation of economic environment promotes the transfer of managing focus and caused the new thinking of accounting. Value chain accounting as a brand new value management ideas and value management tool, processing the corresponding information, the realization enterprise to cash flow, information flow and material flow is the follow-up and feedback, value chain management and the current accounting management mode, the theoretical structure integrated construction of research and practical operation is very important. This paper summarized with standard analysis, constructional method and information research method, first of value chain accounting involved related theories for induction and collation; Secondly, combining research and learned to value chain of accounting theory knowledge of accounting system, whereby the proposed a relatively complete theoretical framework; Thirdly, based on the current research, proposes the value chain bottlenecks innovative new idea of accounting information platform, further complete discusses the source of information platform of data, data acquisition method and feasibility analysis, and to use the technology on the value chain XBRL accounting report explorative study is made; Finally, summarizes the current value chain of applications and prospects of accounting in the future direction of the value chain of accounting practice.