The Improvement Of Accounting System In The Environment Of Supply Chain

With economic globalization and The arrival of the era of knowledge economy,market competition has become more and more intense,the rapid development of high and new technology,such as information technology and so on,further exacerbated by the fierce market competition. Intense competition in the enterprise at the same time,cooperation between enterprises and the Union also changed the more important,a variety of forms of cooperation,such as virtual enterprises,strategic alliances,supply chain management. And the corporate accounting information in the inter-enterprise cooperation and competition and occupy the central position. Therefore,how the new competitive environment and make full use of accounting information strategy to meet the needs of competition and cooperation,to become entrepreneurs and theoretical circles the focus of attention.Inter-enterprise competition and cooperation makes no national boundaries of the business trend of more and more obvious that the entire competition in the market showing a significant international and integration,we are in an economic form of drastic changes of the times. This accounting change made tremendous changes in the environment, it is precisely because of this change in accounting environment, the existing accounting system have shown a lot of defects, accounting changes have been imminent.At present,supply chain management as a domestic and international academics,consultants and corporate management staff of the hot areas of research , supply chain management theory and practice of continuous development and improvement. With the supply chain theory and practice of development, supply chain environment of accounting theory has gradually become difficult and critical study. Large-scale enterprise business process reengineering and outside the supply chain reorganization, so that enterprises accounting theory and practice is undergoing a profound transformation,the accounting system by a new trend of the impact of environmental changes and challenges.How to understand and conform to this trend, business structure that can support the strategic decision of the accounting system in order to achieve organizational goals , is the current accounting theory and practical workers on the main issues. China's current supply chain management of the environment to bring about changes in our supply chain just confined to the translation of foreign research results, some scholars in the supply chain environment of China's current accounting system will account for the proposed center to expand the traditional accounting, Change the traditional paradigm of accounting theory,construction of information systems covering the pan-accounting information system.In this paper,on the basis of previous studies,based on supply chain management of the environment,from the traditional structure of accounting theory in the accounting objectives,accounting assumptions,the three areas of accounting principles,analysis of existing accounting systems in the supply chain environment is not the adaptation that This adaptation of the existing accounting system in the new environment inherent defects,and then the new supply chain management perspective,to explore the theoretical structure of the existing accounting framework , based on the value established under the management of the supply chain to Environmental management of the new structure of accounting theory,to improve the accounting system.