摘要
基于价值链建设探寻高新技术企业管理会计路径创新,具有较高的可行性和必要性。可从内部价值链和外部价值链两方面进行高新技术产业会计路径创新。一方面,成本控制模型、成本动因合并模型、价值优化等为厘清内部价值链、打通高新技术企业管理会计创新路径提供了着力点;另一方面,横向价值链的现有价值、潜在价值、非财务因素以及纵向价值链的一对一、一对多供应商采购订购模型为打造外部价值链立体生态奠定了基础,进一步拓宽了高新技术企业管理会计创新路径。
It is of high feasibility and necessity to explore the innovation of high-tech enterprise management accounting path based on the value chain construction.It can promote the accounting path innovation of high-tech industry from the internal value chain and the external value chain.On the one hand,the cost control model,the cost motivation merger model,the value optimization and so on provide a focus for clarifying the internal value chain and opening up the innovation path of high-tech enterprise management accounting.On the other hand,the existing value,potential value,non-financial factors of the horizontal value chain and the one-to-one and one-to-many supplier procurement order model of the vertical value chain lay a foundation for building the three-dimensional ecology of the external value chain,and further broaden the innovation path of management accounting of high-tech enterprises.
作者
邵娇娇
章倩
马荣荣
SHAO Jiao-jiao;ZHANG Qian;MA Rong-rong(Anhui Wenda University of Information Engineering,Hefei 231201,China)
出处
《长春师范大学学报》
2023年第3期94-97,109,共5页
Journal of Changchun Normal University
基金
安徽文达信息工程学院校级科研项目“粉丝经济视角下短视频平台商业模式成功要素探究”(XSK2021A08)
2020年安徽省质量工程项目“互联网金融专业教学团队”(2020jxtd119)。
关键词
价值链建设
高新技术企业
管理会计
核心竞争力
value chain construction
high-tech enterprises
management accounting
core competitiveness
