摘要
从资金运动会计对象论转向价值链会计对象论,并以与之相适应价值链会计方法为基础,使会计信息系统和会计管理系统建立在新的基础之上,在新的环境下充分发挥其反映和控制职能,推动会计科学向前发展。
Taking the value chain other than cycle of fund movement of accounting objective, and shaping the accounting procedure based on the value chain, will provide new foundation for accounting information system and accounting management system, and will fully perform the revaluation and control of accounting and will prospect accounting academy literature.
出处
《天津商学院学报》
2004年第5期44-47,62,共5页
Journal of Tianjin University of Commerce
关键词
会计对象
会计方法
价值链
资金运动
竞争优势
accounting objective
accounting procedure
value chain
cycle of fund movement
competent advantage
