| 解读价值链管理与价值链会计的关系 |
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| 引用本文： | 尹美群,胡国柳.解读价值链管理与价值链会计的关系[J].海南大学学报(人文社会科学版),2004,22(4):392-396. |
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| 作者姓名： | 尹美群 胡国柳 |
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| 作者单位： | 1. 中国人民大学,会计系,北京,100872
2. 西南财经大学,博士后流动站,四川,成都,610074 |
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| 摘 要： | 从会计和管理的概念入手,阐述了会计和管理相互依存,相互作用的关系,并就价值链管理和价值链会计的理论框架和实务操作两个层面对二者之间的关系进行了分析,力图勾画出价值链管理与价值链会计之间一个较为清晰的轮廓,以免产生理论上的争议。
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| 关 键 词： | 价值链管理 价值链会计 关系 |
| 文章编号： | 1004-1710(2004)04-0392-05 |
| 修稿时间： | 2004年8月10日 |
Understanding Relationship between Value Chain Management and Value Chain Accounting |
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| YIN Mei-qun,HU Guo-liu.Understanding Relationship between Value Chain Management and Value Chain Accounting[J].Humanities & Social Sciences Journal of Hainan University,2004,22(4):392-396. |
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| Authors: | YIN Mei-qun HU Guo-liu |
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| Institution: | YIN Mei-qun~1,HU Guo-liu~2 |
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| Abstract: | This paper begins with the conception of accounting and management continues to discuss their interdependent and interactional relationship, analyze the relationship between value chain management and value chain accounting in light of their theoretic framework as well as practical operation. It ventures to draw a clear outline of value chain management and value chain accounting, so as to avoid theoretic misunderstandings. |
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| Keywords: | value chain management value chain accounting relationship |
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