In this paper, on the basis of knowledge relevant to supply chain operation and management, we focused on studying the framework and method of the real-time control of enterprise accounting management in the supply chain environment, presented the real-time control framework consisting of the strategic layer, management layer and business layer, and then analyzed the ex ante, in-progress, and ex post control of the accounting activities. At the end, we used activity-based costing and budget control method to analyze the implementation of the enterprise accountingreal-timeeontrolin thesupply chain environment.%供应链运作的环境使得企业实施和开展会计实时控制具有了更多的手段和方法,同时也使得传统会计的监督职能逐步向控制职能过渡.分析了供应链运作及其管理的相关知识,以及企业会计管理实时控制的主要功能及其要求,重点研究了供应链运作环境下企业会计实时控制的框架和方法,给出了基于战略层、管理层和业务层的会计实时控制框架,并就事前、事中、事后的会计控制进行了分析,从作业成本法和预算控制法分析了供应链环境下企业会计实时控制方法的实施.
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