| Theory is the basic of practices. All the theory would be used in the practices. All the researchersand the investor want to achieve the aim--maximize the value. The value-chain is a new subject onthe accounting which is combined by the theories of value chain management, information technology and accounting management. So when the new theory is created, the theory is going so fast and the theory of value chain is getting perfect. When people have a deeply understood of the theory of value chain, people are urgent to put the theory into the practice. Objective of value chain accounting is having a relation with the information technology. The central is enhanced value chain. The essay aims to study the theory of value chain accounting, practice the value chain into the enterprise's daily work, enhance the value and make every investor get the most profit.We use the theory of value chain accounting,information technology to rebuild a new information. The information is consist of checking system,budget system and the XBRL reporting system. We aim to put the value chain into the practice more quickly. The essay is consist of five chapters.Chapter one, Chapter one introduces the present research of accounting information system and value-chain accounting. We can get the conclusion of the future development of accounting information system and value-chain accounting.Chapter two, considering the character of value-chain accounting and information technology, chapter two introduces the accounting goal, accounting function, accounting objective, and accounting assumption of value-chain accounting.Chapter three, we analyze the shortcoming of the tradition accounting information system. We know the necessary of rebuild the information system of value-chain accounting and the advantage of value-chain accounting. It would help us to build the new system.Chapter four, first the chapter introduces how to design calculation system of value chain accounting. Then we introduce the voucher designing of value-chain accounting and the accounting operation process and so on. At last on the basic of value-chain accounting, we rebuild the finical report system calculation system and budget system.Chapter five, the article points out the deficiencies of the research and summarizes the prospect of information system of value-chain accounting. Both professionals on campus and works engaged in accounting should strengthen the theory about information system of value-chain accounting. |
