【摘要】 当前企业开展环境管理会计活动尚无可资借鉴的规范指南,导致数据计算与流程管理并不统一,使之缺乏可比性。其中,尤以流程环节的过程循环管理问题不够清晰,严重影响了环境管理会计方法在实务中的推广应用。基于此,本文以"物质流—价值流"二维分析为起点,探讨环境管理会计在生产经营流程环节中的计算与分析标准,以满足现有数据库对接及新数据信息建立的需要,同时依据生产工艺流程,建立与标准对应的数据应用PDCA循环管理模式,系统组合基本标准、业务流程及管理体系,为企业具体实施环境管理会计理论与方法,拓展在资源流转中的价值计算、缺陷诊断、分析决策、效果评价等方面的应用提供示范性指南。更多还原

【Abstract】 At present,there is no guide forenterprises to carry out activities of environmental management accounting. For this reason,it causes discrepancy between data calculation and process management. Therefore,in order to meet the requirements of existing database connection and establish new data information,this paper will take two-dimension analysis of"material flow and value flow"as a starting point. Then the calculation and analysis standard of environmental management accounting business process will be discussed. Finally,by systematically combined its basic standard,business process and management system,application of PDCA circulation management mode will provide guide for the enterprise implement theory and method of environmental management accounting.更多还原