会计信息全球化、网络化和实时化的发展,使传统会计难以满足企业高速发展对多维会计信息的需求。面对会计信息化的新形势,导致了事项会计、价值链会计等新领域的出现。现对事项会计和价值链会计的优势进行了比较。 The globalization of accounting information, the development of networked and real-time accounting make it difficult for traditional accounting to meet the rapid development of enterprise’s demand for multi-dimensional accounting information. Faced with the new situation of accounting informationization, led to matters such as accounting, value chain accounting and other new areas appear. The advantages of accounting and value chain accounting are now compared.