摘要
随着信息技术和经济全球化浪潮的推进,企业发展已经超越了品质、成本的竞争,不再只是单个企业与企业之间的竞争,而是价值链与价值链之间的竞争。研究表明,传统的会计控制已无法满足企业发展的需要,对会计控制的研究应该以价值链为着眼点,利用现代信息技术的控制方法,建立会计的实时控制。
With the process of information technology and economic globlization,the enterprises＇ development has exceeded the competition of quality and cost. It is not the competion between the enterprises any more but the competion between value chains. The research indicates that traditional accounting control can not satisfy the need of enterprise development. The research of accounting control should be based on value chain, the control ways of mordern information technology should be used and accounting Real - time contro should be established.
出处
《经济经纬》
CSSCI
北大核心
2009年第4期73-75,79,共4页
Economic Survey
关键词
价值链
会计控制
信息技术
value chain
accounting control
information technology
