作为企业动态战略联盟的一种新型管理模式,价值链会计可以归纳为:以企业价值管理为核心,从纵向看,向上连接上游企业直至最初供应商;向下连接下游企业直至最终消费者;从横向看,包含企业人、财、物、信息流,事前、事中、事后管理的全方位、多角度、动态化的综合管理模式。价值链会计理论框架,应当以价值链会计研究的目标作为基点,从价值链会计假定(公理)导入,通过对价值链会计实质、原则、核算程序及方法的研究,得出相应的价值链会计理论体系。 As a new management mode of dynamic strategic alliance, the value chain accounting can be summarized as follows: taking the enterprise value management as the core, connecting the upstream enterprises upwards to the original suppliers upwards; connecting the downstream enterprises down to the final consumers; Horizontal view, including business people, money, material, information flow, beforehand, things, after the management of all-round, multi-angle, dynamic integrated management. The theoretical framework of value chain accounting should be based on the goal of value chain accounting research. From the assumption of value chain accounting (axiom), through the study of the essence, principle, accounting procedures and methods of value chain accounting, the corresponding value chain accounting Theoretical system