【作者】 肖序； 周志方；

【Author】 XIAO Xu;ZHOU Zhi-fang;Business School of Central South University;

【机构】 中南大学商学院；

【摘要】 在循环经济条件下,现行会计模式难以适应企业循环经济管理及评价。资源流会计以循环经济物质流路线为基础,以满足企业循环经济活动的价值反映、评价及信息需求,实现最优管理决策为目标,将资源界定为资源有效价值、资源损失价值、外部环境损害价值三者之和,并通过物量中心的逐步结转,跟踪描绘资源流转价值的时空转移,形成"资源内部损失—废弃物外部损害"双维度的现场诊断与评价模式;在企业资源输入、消耗及循环、输出三环节分别构建资源生产率、单位产值增加值比率、环境效率指标评价模型,采用因素替代分析循环经济资源效率的价值流业绩,并以现场数据、会计核算及PDCA循环管理与评价的融合为依据,形成资源流会计的独特应用模式。更多还原

【Abstract】 Current accounting model difficult to adapt to enterprise management and evaluation under recycling economy. Resource Flow Accounting(RFA) based on material flow routes in recycling economy, to meet value reflects, evaluation and information needs of recycling economy activity and achieve optimal management decision-making as the goal, define resources as an effective value of resources, loss of resources, external environmental damage value, through carry-over in volume centre, tracking and depicting the space-time transfer of resources value, format two-dimensional scene diagnosis and evaluation models which is "loss of internal resources-waste external damage"; Construct resource productivity, added value ratio of unit output value, environmental efficiency indicators assessment model at enterprise resource input, Consumption and recycling, output three link, analyze value flow performance of resource efficiency in recycling economy by factor alternative ways, and integrate field data, accounting and recycle management and evaluation of PDCA, construct RFAunique application model.更多还原