认为价值链的整合使价值链会计在现行会计核算体系与虚拟价值链活动之间存在一个切合点；

On the view of this article, there is a bonding point between the current accounting and the virtual value activities in the value chain accounting (VCA).

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价值链会计还应对现行财务报告体系进行修正，反映企业的非货币及非财务信息，全面实施企业综合业绩报告体系。

The VCA must amend the current financial reporting system, report monetary and non-monetary financial information and implement the Balanced scorecard.

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信息时代的到来，要求我们重新审视现行的会计模式，从而购建价值链会计体系成为可能。

In coming the information era, we must renew accounting model, it is possible to built the value chain accounting.

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