Value Chain Of Accounting Research

With the rapid development of social economic environment and business administration idea, people have put forward higher request to the quality and quantity of accounting information. While in the traditional accounting mode, work that most resources of the financial department in the enterprises are only engaged in writing down transaction and the controlling activity. Those don't accord with the financial management objectives, namely the maximized value added. In this case, enterprises turn to introduce the management mode of the value chain. Value chain management is pushed to very important position. And accounting, as part of value management activity, manages to extend his role to external value management. Value chain accounting is a brand -new accounting mode, which has changed the space and time view of accounting. This article mainly puts forward the preliminary discussion of the construction and management in the value chain accounting theory framework, thus adapts the accounting work to the need of knowledge economy and information economy. This article consists of five chapters. its elementary structure and main contents are as follows:Chapter one, the first chapter introduces the value chain and value-chain accounting in theory, the theoretical character of value-chain accounting and the necessary conditions to carry out value-chain accounting, thus settle a basis for further discussion.Chapter two, considering the character of value-chain accounting, the chapter two discusses the construction of value-chain accounting theory. then introduces the theoretical foundation, accounting principles, accounting function, accounting assumption, accounting objective, accounting goal of value-chain accounting .Chapter three, puts forward constructional frame of the present accounting management system. And discuss the establishment of value-chain accounting...