价值链会计是传统会计在价值链理论下的新发展,其实质仍然是一种管理活动,与传统会计有许多相同之处。但价值链会计是一种以价值链整体增值为目标的管理活动,与传统会计比较还是有较大区别。价值链会计将是价值链管理发展到一定阶段与会计管理相结合的必然产物。 Value chain accounting is a new development of traditional accounting under the value chain theory. Its essence is still a kind of management activity, which has much in common with traditional accounting. However, value chain accounting is a kind of management activity aimed at the overall value-added of the value chain, which is quite different from the traditional accounting. Value chain accounting will be the inevitable product of the combination of accounting management and the development of the value chain management.