【作者】 戴玮炜；

【导师】 王正军；

【作者基本信息】 兰州理工大学 ， 会计学， 2007， 硕士

【摘要】 竞争环境的瞬息万变，企业间的竞争演化为价值链间的竞争，企业边界模糊化，传统会计控制显露出其局限性和滞后性。鉴于传统会计控制的不足，阎达五和张瑞君教授提出价值链会计和会计实时控制，将控制空间扩展到企业整个价值链，控制时间扩展到事前、事中、事后的动态控制。在信息时代和价值链间竞争的新环境下，会计实时控制具有控制目标战略性、控制模式动态性、控制信息全面性等优势。但是，现有研究主要是基于企业内部价值链而进行的，而现代控制需要跨企业进行实时控制，对这一问题的相关研究仍很少．本文以会计控制理论为基础，结合价值链管理、战略管理思想，运用归纳、演绎和数理分析等方法，在由从上游供应商到下游客户以及企业生产运营相关的其他节点企业所构成的企业外部价值链这一空间范围内，利用会计作为信息中心的优势，通过对三量信息的实时控制，保持和发展企业的竞争优势的运行机理进行了探讨。本文根据企业外部价值链的特征，分析控制的可行性及构建原则，提出企业外部价值链会计实时控制是一个人机结合，前馈一反馈复合控制系统，其控制主要依赖于节点企业间控制输入量的交叉来实现。控制机理是：在前馈控制，探测依存度、可持续发展度变化，在分析器实时评价其对价值增值f_i=(x_i)可能产生的影响；在反馈控制，对协同度、共享度、互补度实时监控，发现价值增值f_i(x_i)的变化或异常。在校正器中，从控制环境、本企业能力、控制机制、节点企业等方面实时评价确定何种f_i(x_i)即将或已经发生变化。在执行器从发展本企业能力、协商交涉、完善控制机制、价值链微调、价值链改进、价值链重构等方面如何通过具体的控制措施调整何种相应支出x_i，调整控制输出量V_i。并对控制结果通过检测器动态跟踪，以保证动态控制目标实现。本文进一步提出在具体实施时与企业管理信息系统相结合加入模糊控制等程序以实现实时控制。更多还原

【Abstract】 With competition intensifying, developments of network and information technology provide technical conveniences to inter-firm linkages. Then competitions between firms turn to competitions between value-chains. With firm border becoming fuzzy and competitive environment changing, traditional accounting control exposed limitations and lagging. Because of these inadequacies, Professor Yan Dawu and Zhang Ruijun raised concept of value-chain accounting and real-time accounting control. They extend control space to entire value chain, and control process dynamically from begin to end. In the new environment of value-chain and information age, real-time accounting control has advantages on the strategic control objectives, the dynamic control model, and the comprehensive information.Nowadays, modern control not only need to support single firm’s production and operations activities, but also need to control activities beyond the firm boundary real-time. All of these are taking more and more researchers’ attention to control beyond the firm boundary. But there is only little research about the value-chain beyond the firm boundary. This article use modem control theory, synergy theory to research how real-time accounting control of value-chain beyond the firm boundary running from economic theory and value-chain management.According to the characteristics of the value-chain beyond the firm boundary, we analyses feasibility and principles of control, and present real-time account control of value-chain beyond the firm boundary is a man-machine combination and feed forward-feed back control system. Control principles are that: In feed forward control system, firm detecting changes of sustainable development level and reliance level to forecast the changes of f_i(x_i); in feed back control system, firm detecting sharing level, complementary level, and value added ability real-time to find the change or anomalies of f_i(x_i). In corrector, firm find out the reasons by analyses control environment, firm ability, control mechanism and cooperative firm. Then, firm decide and implement control measures according to specific reasons, and feedback information to begin a new cycle. In order to achieve real-time control, we propose it combine with management system and add fuzzy control program in concrete implementation.更多还原