价值链会计是传统会计在价值链理论下的新发展,是价值链管理与会计管理在IT环境下相结合的必然产物,其与传统会计既有相同之处又有区别于传统会计的新特点。本文拟对价值链会计的特点及应用进行研究,以期对价值链会计的发展趋势提出自己的见解。 Value chain accounting is a new development of traditional accounting under the value chain theory. It is the inevitable product of the combination of value chain management and accounting management under the IT environment. It has both the sameities as the traditional accounting and the new characteristic different from the traditional accounting . This article intends to study the characteristics and applications of value chain accounting in order to put forward my opinion on the development trend of value chain accounting.