【作者】 王秋燕；

【导师】 刘国成；

【作者基本信息】 东北林业大学 ， 林业经济管理， 2007， 博士

【摘要】 价值创造是企业立业之本，企业各项活动之间都有密切联系，如原材料供应的计划性、及时性和协调性与企业的生产制造有密切的联系；每项活动都能给企业带来有形或无形的价值。企业的价值链不仅包括企业内部各链式活动，还包括企业外部活动。会计对企业价值链的分析，有利于企业在财务管理中做出正确的决策。作为国民经济的基础产业——森工企业，可持续发展具有重大的深远意义，通过对森工企业价值链的分析，对增强森工企业的行业歧异性，提高森工企业的行业竞争力具有重大意义。建立价值链视角的森工企业会计系统，运用价值链分析方法进行企业管理的成本动因分析，可以使森工企业价值得到有效提升。森工企业可以跳出传统成本分析中相对狭隘的会计科目、产量等少量的因素进行分析的方法，代之以更宽广，与战略相结合的方式来分析成本、了解成本。探索利用行业价值链降低成本，增加企业的经营歧异性，取得竞争优势的途径。为国有森工企业的经营管理改革提供新的思路。并有效地促进林业增长方式的转变。构建森工企业价值链会计系统，研究价值链会计在森工企业中的运用是一项涉及森工企业全部领域，触及森工企业经营思想、经营管理体制、运行机制、经济政策、管理手段、经营措施和经营结构等多方面全方位深层次的改革，具有重大的理论意义和现实价值。本文首先界定了价值链管理和价值链会计的相关概念，选取森工企业为研究对象，系统地把价值链管理理论引入企业管理实践，构建新型的价值链视角的森工企业管理指标体系和会计系统业务流程模式，把价值链分析法引入企业会计系统。在对森工企业运营业务流程分析的基础上，尝试构建森工企业价值链会计业务流程。探索森工企业价值链会计系统。对价值链的管理，主要体现在对作业的管理，在对森工企业的价值链进行以价值为基础的分解后，分析森工企业价值链的基本活动和辅助活动，确认森工企业内部价值链价值活动，建立以价值链为中心的管理机制也就是建立以作业为核心的管理机制，从而森工企业价值链会计系统也应该以作业为中心进行管理和核算。探索森工企业价值链价值流。价值链会计的核心是由企业的内部会计问题拓展到外部会计问题，突破了以前会计体系中会计主体的局限。价值链会计的范围随着企业价值链的拓展而延伸。所有的价值活动提供成本和效益的测量，并通过某种提高效率的方式来帮助缩减、增强或取消某些价值活动。这种成本控制方式比传统的会计系统更有助于管理和战略决策。初步建立森工企业价值链会计的管理指标体系。通过对森工企业经营特点和经营过程的分析，寻找建立森工企业价值链、价值流，提出森工企业价值链会计系统的影响因素，进行因素相关性分析和评价，初步建立森工企业价值链会计的管理指标体系。设计森工企业价值链会计系统的业务处理流程。在构建价值链会计管理指标体系的基础上，通过分析森工企业现行的作业流程，确立价值链视角的森工企业会计系统业务处理流程的指导思想和基本原则，设计包括森工企业价值链会计系统的组织机构、账户系统、核算体系设计等。在传统财务报告的基础上，通过价值链会计所提供的实时控制信息进行反映，初步设计森工企业价值链会计系统的财务报告。值得提出的是，在会计制度改革后，行业会计标准逐渐趋同，包括森工企业在内，目前执行的都是企业会计准则和企业会计制度。但是，价值链会计的提出，使会计信息更具实时性和有效性。这种全新的会计理论也必将带给会计实务界一种新的变革。本文正是站在价值链视角，从处于价值链节点的森工企业，研究企业会计系统，力求为价值链会计在企业中的实践应用开辟新的一页。更多还原

【Abstract】 Value creation is the foundation of business construction.Every business activities exists closed relationship, for example, planning, time and coordination on material supply related to production manufacture closely.Each activities could bring tangible and intangible value for business.Value chain not only concludes activities which like sets of chains inside the business, it is important that, it also concludes activities outside the business.It is benefit to make a correct decision in business financial management through analyzing on business value chain in accounting.As the basic industry of national economy—foresty enterprises, sustainable development has very important meanings.Analyzing foresty enterprises value chain can strengthen industry variance and promote industry competitive ability.The value of foresty enterprises can be promoted through establishing accounting system in foresty enterprises viewed from value chain, analyzing cost driver factors of business management viewed on value chain analysis method.Foresty industry can stand away the traditional analysis methods which uses few factors such as narrow accounts and products.Substitute to a wider methods which combines with strategic methods.Through this new method, business can analyze and understand cost from the view of strengthening, make foresty enterprises promoted rapidly.Explore reducing cost which make advantage of industry value chain, promote business operation variance and acquire competitive advantage.Then the business can make competitive strategy which can acquire competitive superiority by developing the advantages and avoiding the disadvantages, this supplies operation and reforming idea for state-owned foresty enterprises.It can hasten the grouth method transformation in forest resources.Setting up value chain accounting system in foresty enterprises, study applying value chain accounting in forestry enterprises is a deep reform which related to all fields in business, operating system, running system, management methods, operating measure and operating structure.It has very important theoretical meanings and actual value.First this article defines the concepts of value chain management and value chain accouning, select foresty enterprises as study object, lead value chain management theory to business management practice systematically, Based on analysis of foresty enterprises flow of operation, try to set up accounting transactions flow of operations, supply better decision and strengthen copmpetitive ability of foresty enterprises.Try to set up value chain accounting system in foresty enterprises.Management for value chain mainly embodies on management of activities, after resolving forest enterprises value chain bases on value, analyze basic activities and assisting activities in foresty enterprises.Recognize internal value activities in foresty enterprises,set up management system which concentrate on value chain.That is the system which concentrate on activities, then we should manage and account for value chain accounting system which concentrate on activities.Study value chain and value flow in forestenterprises.It is verified by innovation practice that the emphasis on foresty enterprises innovation is the group competition by promoting business combination, acquisition and reconstruction.The core of value chain accounting breaks through formerly accounting entity limitation in accounting system, extend accounting events from inner to outer.The scope of value chain accounting extends with the extension of business value chain.First, we should distinguish value activities in forestyenterprises, this requires every different activities independent on technique and strategy from each other.There are two kinds of value activities: basis activities and assistant activities.Basic activities includes:. inner logistics, produce operation, outer logistics, marketing and service.Assistant activities includes four types, they are purchase, technological development, human resources management and business infrastructure; Then we should determine the type of activities: direct activities or indirect activities, and quality insurance.All of the value activities supply measurements for cost and efficiency reduce, strengthen or cancel some value activities by adopting some methods of increasing efficiency.This cost control method can be benefit to management and strategy decision better than traditional accouting system.set up preliminarily management indicators system of value chain accounting in foresty enterprises.Through analyzing operation characters and operation process in foresty enterprises, explore to set up value chain and value flow, put forward effective factors on value chain, and set up preliminarily management indicators system of value chain accounting in foresty enterprises.Design the accounting process of value chain accounting in foresty enterprises.Bases on establishing value chain management indicators system of value chain accounting, through analyzing the current process of accounting system, determine the guidelines and principles of value chain accounting process in forest industry business viewed from value chain.Design accounting organization, accounts system and segments system of value chain accounting in foresty industry.Based on traditional financial report, reflects real-time control information supplied by value chain accounting, design financial report of value chain accounting system for foresty enterprises.To be mentioned that, after accounting system reform, accounting standards in industry tends to identity, including foresty enterprises, they all perform Business Accounting Standards and Business Accounting System in present.But mentioned of value chain accounting make accounting information more timly and more effective.This new accounting theory give a new reform in accounting practice.My aticle stands from the view of value chain, study accounting system in forestyenterprises.In order to reclaim a new page for value chain accounting in business practice.更多还原