A Study on the Value - Added Accounting and Management in China
A Study on the Value－Added Accounting and Management in China
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초록
시장경제상황 아래서의 기업은 이익의 실체이며 기업의 목표와 동기는 이익과 가장 큰 경제적 효익을 추구하는 것이다. 가치 창출은 자본의 자연스러운 현상이며, 부가가치회계와 관리는 기업의 최대의 가치와 경제적 효익을 추구하기 위한 서비스이다. 이것은 미시적 회계와 거시적 회계를 연결하는 다리이며, 기업의 부가가치 전략과 예산 설정에 영향을 준다. 이 논문은 중국이 부가가치회계와 관리를 적용하기 위하여 연구되어야 할 부가가치 시트, 현재의 부가가치 회계, 관리를 분석하고, 한국 및 서구에서 이루어지고 있는 부가가치회계부분에서 도입해야할 내용을 중심으로 분석하였다.
Abstract
Under the market economic condition, enterprise is a profit entity, whose goal and motivate is pursuing profit and the biggest economic benefit. In a degree, is pursuing the maximum value－added. While value－added is the natural characteristic of capital, Value－added accounting and management services for enterprise pursuing the maximum value, value－added and economic benefit. It is a bridge of linking macro－accounting with micro－accounting. It is benefit for combing accounting with management；making up for the shortcomings of present accounting and enterprise management system. At the same time, it can affect enterprise’s value－added strategy, plan and budget deeply. This paper argues that china should learn and imitate korea and western country’s value－added sheet and execute the first kind of value－added accounting and management presently. On the other hand, in some of the listed company with good operating and management system, introduce the economic value－added accounting and management gradually. pursuing profit and the biggest economic benefit.
참고문헌 (8)
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