【作者】 吴孟珠；

【导师】 郑少锋；

【作者基本信息】 西北农林科技大学 ， 农业经济管理， 2007， 博士

【摘要】 价值链会计是会计的一个新领域,是价值链管理理论、供应链管理理论、会计理论及信息技术相结合的产物。由于价值链会计的历史仅仅3、4年,研究资料非常少,已有的研究主要局限于价值链会计的基本理论要素,基本没有很系统的专门研究。根据已有的资料,本文在会计基本理论、价值链管理基本理论、供应链管理基本理论及信息技术的基础上构建了价值链会计的理论要素、核算体系、基于XBRL的网络财务报告体系、事前的预算体系、事中的实时控制体系、事后的业绩评价体系,并探讨了价值链会计在涉农企业的应用及价值链管理在光明乳业股份有限公司的应用情况。目的在于推动价值链会计理论的发展及加快价值链会计在实际中应用的步伐。全文包括九章内容及研究的缺陷和展望共十部分内容。第一章导论。简要介绍了论文研究背景、研究目的和意义、国内外研究动态、研究思路、研究方法和可能创新之处,并对国内外研究动态进行了简要的评述。第二章价值链会计研究的理论基础及信息技术支撑体系。该章首先界定了价值连会计的有关概念,其次介绍了价值链会计产生的理论基础与信息技术支撑体系。价值链会计是价值链管理理论、供应链管理理论、会计理论和信息技术相结合的产物。信息技术是价值链会计理论构建及在实践中应用的支撑体系,离开了这个IT环境,价值链会计在理论上站不住脚,在实践中也是无法应用的。这部分是整篇论文的理论基础。第三章价值链会计的基本理论。该部分介绍了价值链会计理论体系的逻辑起点及价值链会计的基本理论要素。价值链会计理论体系的逻辑起点是价值链会计的目标。构成价值链会计的各种理论只有以价值链会计目标为依据,才能可靠和首尾一贯地形成体系。在此逻辑起点理论的基础上,详细探讨了价值链会计的本质、目标、对象和会计要素、职能、基本假设和原则。明确这些内容是构建价值链会计核算、预算、控制及业绩评价体系的前提。第四章IT环境下价值链会计核算体系。该章首先阐述了如何确认和计量价值链会计中的对象,其次从价值链会计核算的思路、程序、凭证设计、账户处理及账务处理角度探讨了如何构建价值链会计核算体系。价值链会计的核算体系是基于业务流程的作业增值核算。最后探讨了价值链会计的核算过程如何反映在信息系统中,即介绍了价值链会计的业务循环系统。第五章基于XBRL的价值链会计财务报告体系。由于传统的财务报告都是PDF、DOC、HTML等格式的非结构化文档,甚至是纸介质的打印版,难于查询,更难于进行数据分析,无法获得信息使用者所需求的信息。该部分研究的基于XBRL语言的价值链会计财务报告是一种网络财务报告,目的是提供一种高效、可靠、廉价的财务报告方式,以便于价值链上财务信息的使用者能方便、及时的运用价值链会计核算体系提供的资料进行分析、管理与控制。该部分是从XBRL价值链会计财务报告产生的背景、XBRL的技术特点及基于XBRL的价值链会计财务报告的应用三个方面展开的。第六章IT环境下价值链会计预算体系。首先介绍了价值链会计预算的概念、特点、作用和目标。其次介绍了外部价值链同步预算体系。外部价值链会计预算体系主要是运用一定的协调机制,实现整个价值链的同步生产进度控制、同步生产节奏控制和同步生产能力控制,达到对价值链中的信息流、物流、资金流的一个较稳定的预算。最后构建了内部价值链预算体系—基于作业管理的作业基础预算。第七章IT环境下价值链会计实时控制体系。首先阐述了价值链会计实时控制的必要性、价值链会计实时控制的内涵、IT环境下价值链会计的会计流程重组及价值链会计实时控制的方法。其次探讨了价值链会计实时控制的对象、内容、目标和框架。要实现价值链会计的实时控制,必须在IT环境下对其流程进行重组,该章的第三部分介绍了如何在IT环境下重组会计流程及重组后价值链会计流程的特点。该章的最后一部分提出,价值链实时控制的方法是预算控制、标准成本控制及责任成本控制。第八章IT环境下价值链会计业绩评价与激励机制。首先介绍了价值链会计业绩评价的理论,即业绩评价的特点、作用及内容,其次探讨了价值链会计业绩评价应遵循的原则及研究了如何建立整个价值链业务流程业绩评价指标、价值链各节点企业之间的业绩评价指标和企业内部业绩评价指标。最后介绍了在业绩评价之后如何建立价值链企业激励机制。第九章价值链会计在涉农企业的应用。首先介绍了涉农价值链的概念、分类及特征,其次研究了构建涉农企业价值链会计应注意的问题。该章的最后就价值链管理在光明乳业有限公司的应用情况进行了分析,根据光明公司价值链管理模式及存在的问题,提出了整合光明公司价值链应采取的对策。论文的最后一部分对本文研究存在的缺陷进行总结并展望了价值链会计研究的前景,对整篇文章起到一个总结性的作用。更多还原

【Abstract】 This dissertation is an applied theory and foundation research concerning value chain accounting. Value chain accounting is a new domain on accounting subject which is combined by the theories of value chain management, supply chain management, accounting management and information technology. Because the history of value chain accounting is only 3 or 4 years, the reference is very little. Accounting the old reference, this paper designs the theory elements, calculation system, XBRL finical report, beforehand budget system, real time control system and afterwards accomplishment evaluation of value chain accounting under IT condition. Finally, this dissertation discusses the supply of value chain accounting on agro-related enterprise and the management of value chain on Bright Dairy & Food Co.The framework of the dissertation is as follows:Chapter 1, Introduction. This chapter mainly presents the backgrounds, the purpose and the significance of the study in the first part. An overall survey of the study on the logistics theory in Chain and some other countries, which had been made in the second part. The last part introduces the train of thought of this research, the method adopted and the innovation of the research.Chapter 2, Relevant theories and information technology supporting system on value chain accounting. From this part, we know value chain accounting is the result by value chain management theory, supply chain management theory accounting theory and information technology combined. IT is supporting system of value chain accounting theory and its application. Without it, neither is value chain accounting theory basic, nor could it supply in practice. This part is the theory basic of all dissertation.Chapter 3, Basic theories of value chain accounting. This part introduces the logic jumping-off point of the theory of value chain accounting and its theory elements. The goals of value chain accounting are its theory system. After this, the dissertation analyzes value chain accounting essence, target, object, element, basic assumption and principia.Chapter 4, Calculation principle of value chain accounting under IT condition. This chapter first introducs how to confirm and measure the object of value chain accounting, second discusses how to design calculation system of value chain accounting from the aspect of procedure, voucher designing and the accounting operation process. Finally this chapter introduces calculation procedure of value chain accounting how to reflecting into information system.Chapter 5, System of finical report of value chain accounting on XBRL. The traditional finical report is non-structural document such as PDF, DOC or HTML, even is printed with paper, which is very difficult to finding and analyzing data. In this part, value chain accounting report on XBRL is one of network finical report, which can supply one more efficient, more reliable and more cheapness form of finical report. This report is very convenient for analyses, management and control with the information from value chain accounting calculation system. This chapter includes three parts: the producing background of XBRL value chain accounting report, the technology character and supplying of XBRL value chain accounting report.Chapter 6, Value chain accounting budget system under IT condition. This part first introduces the conception, characteristic, function and goal of value chain accounting budget system. Second introduce the exterior value chain synchronic budget system. Finally design interior value chain budget system, activity-based budget ground on activity management.Chapter 7, Value chain accounting real time control system under IT condition. This part first expounds the necessary, meaning method of value chain accounting real time control. Second discusses the object, content, target and frame of value chain accounting real time control. The third part of this chapter introduces how to reengineer accounting business process under IT condition. The final of this chapter indicates the ways of value chain accounting real time control is budget control, standard cost control and responsibility cost control.Charter 8, System of accomplishment evaluation of value chain accounting under IT condition. This chapter first discusses the theory of value chain accounting accomplishment evaluation system, such as the trait, function and content of accomplishment evaluation. The second of this chapter introduces the principia of designing system of accomplishment evaluation of value chain accounting and how to design the norm of evaluating achievement of the whole value chain and each enterprise. Finally, this chapter studies how to design enterprise encouragement mechanism on value chain.Charter 9, Applying of value chain accounting on agro-related enterprise. The chapter first introduces the concept, classify and character of agro-related value chain. The second part of this charter studies the problem when designing agro-related enterprise value chain accounting. Finally, this chapter analyses the supplies of value chain management on Bright Dairy & Food Co.. According the mode and problem of value chain on Bright Dairy & Food Co., the dissertation brings forward how to integrate the value chain of Bright Dairy & Food Co.The last part of the dissertation summarizes the limitation of this study and prospects a good view about value chain accounting.更多还原