价值链分析对管理会计的作用研究内 容 提 要20 世纪 80 年代以来，管理会计继续零星修复基本内容和重大技术手段，从未取得突破和创新。 同时，随着外部经济环境的巨大变化，管理会计越来越不适应企业内部管理的要求。 本文试图分析当前我国管理会计理论与实践的发展现状和存在的问题，积极引入价值链理念和价值链分析的思路和方法，充分利用当前价值链分析的研究成果， 深入探讨管理会计与价值链两者之间的耦合与互动程度，希望能够为管理会计的持续发展寻求新的思路与策略。关键词：价值链；管理会计；作用AbstractSince the 1980s, management accounting has continued to sporadically repair the basic content and major technical methods, and has never made breakthroughs and innovations. At the same time, with the dramatic changes in the external economic environment, management accounting has become increasingly unsuited to the internal management requirements of companies. The article attempts to analyze the current development situation and problems of management accounting theory and practice in China, and actively introduces the concept of value chain and the value chain analysis of ideas and methods, make full use of the current value chain analysis research results, in-depth discussion of management accounting and value chain The degree of coupling and interaction between the two hope to seek new ideas and strategies for the continued development of management accounting.Keywords: value chain; management accounting; role目 录前言..............................................................................................................................1一、我国价值链管理会计研究的现状.......................................................................1二、对价值链分析的含义、内容和特点的理解.......................................................2（一）价值链分析的含义....................................................................................2（二）...
