【摘要】 本文以网络经济下的虚拟价值链和实体价值链的整合分析为基点,探讨了价值链整合后会计的一些相关问题。文章认为:价值链的整合使价值链会计在现行会计核算体系与虚拟价值链活动之间存在一个结合点;价值链会计的管理活动主要应从价值信息管理和增值活动管理两个方面展开实施;价值链会计还应对现行财务报告体系进行修正,反映企业的非货币及非财务信息,全面实施企业综合业绩报告体系。更多还原

【Abstract】 Based on the conformity of the virtual value chain (VC) and the real value chain in the network economy, the article discusses some problems on the accounting after the value chain’s conformity. On the view of this article, there is a bonding point between the current accounting and the virtual value activities in the value chain accounting (VCA). The VCA’s managerial activities are implemented from two aspects: value information management and value-added activities management. The VCA must amend the current financial reporting system, report monetary and non-monetary financial information and implement the Balanced scorecard.更多还原