摘要
近年来,价值链会计的研究已逐渐得到重视。由于环境和企业经营目标等的变化,价值链会计假设呈现出与传统会计假设不一样的特点。基于传统会计的四大会计假设,结合IT环境的特点,本文对价值链会计假设提出了改进建议。
Great achievements have been gained in the research on the value chain accounting in recent years. Owing to the great changes in circumstances and in managerial goals of enterprises, the value chain accounting presents characteristics that differ greatly in accounting postulates with the traditional accounting. This paper proposes some measures about the value chain accounting postulates based on four traditional accounting postulates under IT conditions.
出处
《浙江树人大学学报》
2005年第4期33-36,共4页
Journal of Zhejiang Shuren University
关键词
IT环境
价值链会计
会计假设
对策
IT conditions
value chain accounting
accounting postulates
measures
