Research on Reconstructing Accounting Information Based on Supply Chain Theory

Author: Chen Lianghua / Li Wen / Miao Yunxia
Publisher:
Publish Date: 2004-03-01
Features: The requirements of supply chain management have put traditional accounting information systems into a predicament, while the development of information technology, electronic data interchange, product data exchange, and the application of the internet have made the restructuring of accounting information possible. The emergence of network financial accounting, cross-enterprise planning and budget management, and cost control methods under supply chain conditions have greatly expanded the connotation and extension of accounting. Traditional accounting has reached a new crossroads, facing challenges that require the restructuring of the accounting system. This book is divided into four parts and nine chapters. The first part explores the theoretical research on supply chains and supply chain management, discussing the emergence and development of supply chain management, the dynamics of domestic and international supply chain theory development, and the theoretical framework of supply chain management. The second part examines accounting information in the supply chain environment, elaborating on the challenges of modern accounting in the context of supply chain management, current domestic and international responses to accounting information distortion, and the research on pan-accounting theory. The third part discusses the construction of accounting information systems under supply chain conditions, covering the construction of pan-accounting information systems in the supply chain environment and the analysis and explanation of pan-accounting systems under supply chain conditions. The fourth part is an appendix, introducing the bilingual glossary of common supply chain management terms and common models and methods in current supply chain theory.