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随着改革开放和现代化经济的发展,国际上会计研究者对于财务业务控制的探讨已经可以追溯到二十世纪八十年代中期,对于价值产业链的概念学术界和会计行业都有着相关诠释和概括,对于传统的财务观念来说,价值链的概念的萌芽和延伸对于企业之间的竞争和国际经济的繁荣景象都会产生或多或少的影响,特别是会计业务的方面,需要对于价值的理解和资金的流向分析出总体价值的升降和优化管理机制流程的过程。只有将价值链和会计业务流程的二者关系处理得当才会让中国的市场经济和企业经济发展始终处于上升阶段并可持续发展。文章主要概述了会计流程和价值链的交互关系,以及未来企业在会计业务流程的控制方式和管理理念。
With the reform and opening up and the development of the modern economy, the international accounting researchers have discussed the control of the financial business can be traced back to the mid-1980s, the value chain for the concept of academia and the accounting profession has a relevant interpretation and summary For traditional financial concepts, the sprout and extension of the concept of value chain will have a more or less impact on the competition between enterprises and the prosperity of the international economy. In particular, accounting business needs the understanding of value And capital flow analysis of the overall value of the rise and optimization and management processes flow process. Only by correctly handling the relationship between the value chain and the accounting business processes will China’s market economy and enterprise’s economic development always be on the rise and be sustainable. The article mainly summarizes the interaction between the accounting process and the value chain, as well as the control methods and management concepts of the future business in the accounting business process.