基于价值链管理荡葱履会计信息化发展的思考.docVIP

PAGE 3 分类号：F275.2 U D C：D10621-412-(2014) 3237-0 密 级：公 开 编 号：2010247084 成都信息工程学院 学位论文 基于价值链管理的会计信息化发展的思考 论文作者姓名：张俊申请学位专业：会计学申请学位类别：管理学学士指导教师姓名（职称）：苏永刚（讲师）论文提交日期：2014年06月 日 基于价值链管理的会计信息化发展的思考 摘 要 面对日益激烈的市场竞争，经营观念的转变、技术的改造创新，就成了企业生存发展的必然选择。目前，一种新兴的企业管理战略——价值链管理，正风靡于世，它的出现也给企业会计信息化带来了前所未有的发展。基于价值链管理的会计信息化拓展、延伸了会计信息化原有的价值空间，使会计信息化更具有活力，对企业价值的增值，企业核心竞争力的形成都具有十分重要的现实意义。然而，在价值链管理环境下如何对会计信息进行整合、衔接、共享才能适应企业管理与决策的需要呢？这就成为了我们必须要解决的课题。 本文在相关背景研究下分别论述了价值链管理和会计信息化的相关理论，说明了价值链管理与会计信息化的内在联系、影响以及我国企业价值链管理和会计信息化运用的发展现状，提出了基于价值链管理的会计信息化存在问题及解决策略，并以一汽-大众汽车有限公司为依托进行例证分析，实现对财务信息的有效利用，为企业管理层作出更好地管理决策提供支持。 关键词：价值链管理 会计信息化 管理决策 Thoughts on the development of accounting informationization based on value-chain management Abstract Faced with increasingly fierce market competition and changes in management theory , the transformation of innovative technology has become the inevitable trend of development of business survival. At present, value-chain management has become a new strategic management decision. Its appearance has brought unprecedented opportunities and challenges to the development of accounting informationization. The development of accounting informationization based on value-chain management expands the value space of accounting informationization and invigorates the accounting informationization, which has important practical significance to the enterprise. As a result, it adds value to the enterprise, strengthens enterprises core competitiveness, and makes it develop in a sustainable and healthy line. However, how to integrate, link up, and share the accounting informationization based on value-chain management to meet the needs of enterprise management and decision? This is an important issue that we need to solve. This paper, discusses some correlative theories of the value-hain management and accounting informationization respectively. It expounds the internal relations between value-chain manag