【作者】 肖序； 熊菲； 王琳；

【Author】 Xu Xiao Xiong Fei Wang Lin (Business School of Central South University, Changsha, Hunan, 410083)

【机构】 中南大学商学院；

【摘要】 在循环经济的背景下,传统的环境会计和资源会计已经难以满足企业发展的需求。因此本文将构筑一种可组合应用会计、统计、环境及技术工艺等资料,充分解释循环经济物质流路线中的资源价值变化信息,并应用于钢铁行业等典型的流程制造业中的循环经济价值诊断、改善决策、过程成本控制及业绩评价的资源价值流会计理论与方法体系。更多还原

【Abstract】 In the context of recycling economy,the traditional environmental accounting and resource accounting has been difficult to meet the demand of the development of enterprise.So this text will bulid a theories and Approaches of Resource Value Flow Accounting,which can combined applicated by accounting,statistics,environment and technical process.And the resource value flow accounting can be fully explained by the variation of the resource value in the material flow on recycling economy.The resource value flow accounting can be apply to typical flow manufaturing industry .更多还原