Compared with value accounting, event accounting has many merits: much information, greatly meeting users different demands for individualized accounting information, enhancing timely and objective information for accounting, and improving the relevance of policy making for the accounting information.

According to the changes of social environments and users information demand under intellectual economics, The essay demonstrates that event accounting will replace value accounting and lead the direction of accounting reform in the times of intellectual economics.

In the practice,the accounting value is judged according to the quality and quantity feature of the accounting information and the supplied cost of the accounting information.

The application of IT will help to return and exceed the accounting value.

The paper analyzes the obstructions of present accountant system and its technical shortage and finds an effective method for calculating logistics cost, ie, establishing value chain accountant.

Traditional accountant has not been able to satisfy the business management the need, value chain accountant becomes the theorists discussion the topic.

Value Chain Accounting System Study in Forestry Enterprises;

Enterprise Performance Measurement Index System Research Based on Value Chain Accounting;

The Application Study of Value Chain Accounting in Marketing Value Creating Activity;