进入21世纪以来,经济全球化的浪潮进一步席卷,世界市场的竞争环境发生了剧烈变化,企业将产品研发提到了前所未有的重要高度,信息资源的利用力度不断提高,用户的需求也开始变得多样化和个性化,与此同时,全球性售后服务和技术支持开始出现。在这种背景下,传统的会计管理模式已经不适应新时代发展的要求,供应链会计应运而生。文章以此为主题展开探讨。 Since the 21st century, the tide of economic globalization has swept further and the competitive environment in the world market has undergone dramatic changes. Enterprises have raised their product development to an unprecedented height, the utilization of information resources has been continuously enhanced, and the needs of users have begun to diversify. At the same time, global after-sales service and technical support began to emerge. In this context, the traditional accounting management model has not suited to the requirements of the development of the new era, supply chain accounting came into being. The article explores the theme.