由于经济的快速的发展,传统的会计管理方式已经不能够满足企业的发展,所以就促进了会计管理方式的变化。因此对于传统的会计管理方式的变化就显得很有必要。“供应链理论”的提出为企业管理者为企业的经营管理提供了新的方式和方法。供应链会对于企业的会计管理方法进一步的进行完善,从而使得旅游企业可以找到适合自己的会计管理方式,还可以对于旅游企业的从价值链的角度进行的会计管理实践进行指导。所以希望通过对于以价值链为基础的旅游企业的会计管理研究可以对于我国旅游企业的健康的发展提供一些参考意义。 Due to the rapid economic development, the traditional accounting management has been unable to meet the development of enterprises, thus promoting the changes in accounting management. So for the traditional changes in accounting management is necessary. “Supply Chain Theory ” proposed for business managers for the business management has provided a new way and method. The supply chain will further improve the accounting management of enterprises, so that tourism enterprises can find their own way of accounting management, and can also guide the accounting management practices of tourism enterprises from the perspective of value chain. Therefore, I hope that through the study of accounting management of tourism enterprises based on the value chain, it can provide some reference significance for the healthy development of tourism enterprises in our country.