产生于20世纪80年代的价值链理论,其核心内容就是将企业的价值创造过程分解为从供应开始直到顾客价值实现的一系列相互关联的增值活动。从会计师事务所的角度来说,其服务营销的关键在于持久地把握隐藏其背后的 The value chain theory originated in the 1980s, the core content of which is to decompose the value creation process of enterprises into a series of interrelated value-added activities from the beginning of supply to the realization of customer value. From the accounting firm’s point of view, the key to its service marketing is to persistently grasp the hidden behind