摘要:自20世紀(jì)90年代以來(lái)，經(jīng)濟(jì)全球化開始席卷全球,物流企業(yè)也得到快速發(fā)展。價(jià)值鏈管理逐漸成為企業(yè)一種新型競(jìng)爭(zhēng)戰(zhàn)略，第三方物流企業(yè)同時(shí)也需要在這種競(jìng)爭(zhēng)戰(zhàn)略環(huán)境下開發(fā)適用于自身的會(huì)計(jì)信息系統(tǒng)。

　　　基于這樣的背景，本論文研究的是價(jià)值鏈下的物流企業(yè)會(huì)計(jì)信息系統(tǒng)，現(xiàn)行的會(huì)計(jì)信息系統(tǒng)已不能滿足現(xiàn)代物流企業(yè)的要求。在研究相關(guān)文獻(xiàn)的基礎(chǔ)上，分析國(guó)內(nèi)外會(huì)計(jì)信息系統(tǒng)研究現(xiàn)狀；在價(jià)值鏈、會(huì)計(jì)信息系統(tǒng)和ERP等理論的基礎(chǔ)上，以徐州宏康公司為案例，對(duì)價(jià)值鏈管理環(huán)境下的物流企業(yè)會(huì)計(jì)信息系統(tǒng)進(jìn)行現(xiàn)狀分析，發(fā)現(xiàn)其會(huì)計(jì)信息系統(tǒng)特點(diǎn)；在現(xiàn)狀分析的基礎(chǔ)上進(jìn)行問題和原因分析，主要包括：會(huì)計(jì)信息不能滿足價(jià)值鏈管理的需求、會(huì)計(jì)核算體系不完善、成本分配方法不明確；最后提出在ERP環(huán)境下進(jìn)行改進(jìn)，完善價(jià)值鏈下的物流企業(yè)會(huì)計(jì)信息系統(tǒng)，以解決物流企業(yè)在會(huì)計(jì)信息系統(tǒng)方面存在的問題。

關(guān)鍵詞 價(jià)值鏈；會(huì)計(jì)信息系統(tǒng)；ERP系統(tǒng)

Abstract:Since the 1990s, the economic globalization begins to sweep across the whole world, accompanied with the rapid development of the logistics companies. While value chain management has gradually become a new competitive strategy, the third party’s logistics enterprises also need to develop suitable accounting information system in such a competitive strategic environment.

　　　Against this backdrop, this thesis focus on the study of accounting information system of logistics enterprises under the value chain as the current accounting information system cannot meet the requirements of modern logistics enterprises. This paper analyses overseas and domestic research status which based on researching related articles, the current status of logistics companies’ accounting information system under the management of the value chain, taking Xuzhou Hongkang Co., Ltd for instance, on the basis of the value chain, accounting information system and ERP theory, in order to find out the characteristic of the company’s accounting information system. The problems and causes based upon the status quo are as follows, the accounting information can't meet the needs of value chain management, the accounting system is imperfect and the allocation method of the cost is not clear, finally puts forward solutions to accounting information system’s problems by making improvement under the ERP system and perfecting the logistics enterprise’s accounting information system under the value chain.

Keywords  Value Chain  Accounting Information System  ERP System

本論文借助國(guó)內(nèi)外相關(guān)文獻(xiàn)及實(shí)踐經(jīng)驗(yàn)，分為五個(gè)部分，第一章緒論部分。介紹研究的背景以及意義，通過(guò)對(duì)相關(guān)國(guó)內(nèi)外文獻(xiàn)的回顧對(duì)當(dāng)前研究的會(huì)計(jì)信息系統(tǒng)等理論進(jìn)行現(xiàn)狀分析；第二章理論概述。研究?jī)r(jià)值鏈、會(huì)計(jì)信息系統(tǒng)以及ERP等理論，為下一步深入分析研究奠定扎實(shí)的基礎(chǔ)；第三章現(xiàn)狀分析。結(jié)合徐州宏康公司進(jìn)行概況介紹以及對(duì)會(huì)計(jì)信息系統(tǒng)的特點(diǎn)進(jìn)行分析；第四章問題及原因分析。在分析會(huì)計(jì)信息系統(tǒng)特點(diǎn)的基礎(chǔ)上發(fā)現(xiàn)問題并找出原因；第五章提出改進(jìn)建議。在問題及原因分析的基礎(chǔ)上提出合理化建議，并構(gòu)建一個(gè)較為完善的物流企業(yè)會(huì)計(jì)信息系統(tǒng)流程。論文框架見下圖1-1。