国外物质流成本会计研究与实践及其启示  

Research and Practice of Foreign Material Flow Cost Accounting and Its Enlightenments

作　　者：邓明君[1,2] 罗文兵[1] 黄丽娟[1] 

机构地区：[1]湖南科技大学商学院,湖南湘潭411201 [2]湖南省产业经济研究基地,湖南湘潭411201

出　　处：《湖南科技大学学报（社会科学版）》2009年第2期78-83,共6页Journal of Hunan University of Science and Technology(Social Science Edition)

基　　金：国家社科基金项目(07BZX008);第一批湖南省大学生研究性学习和创新性实验计划项目(湘教通[2008]269:145);湖南科技大学大学生研究性学习和创新性实验计划项目(XXCX0803)

摘　　要：近年来,国外出现了一项新的环境管理会计技术——物质流成本会计,物质流成本会计研究与实践的目的在于同时实现资源节约、污染降低及成本削减的环境保护效果与环保经济效益提高。文章介绍了物质流成本会计基本理论,概述了国外物质流成本会计理论研究和实践应用两方面现状,然后探讨了国外物质流成本会计研究与实践经验对我国企业引进物质流成本会计的相关启示。In recent years, foreign countries have emerged a new environmental management accounting techniques material flow cost accounting. The research and practice of the material flow cost accounting aims to economize resource, reduce pollution and improve environment protecting effect and enterprise economy benefit at the same time. This paper introduces the material flow cost accounting basic theory, from the theoretical study and practical overview of the foreign material flow cost - accounting status quo, discusses how to use the experience of foreign material flow cost accounting research and practice to guide the implementation of China＇s successful introduction of material flow cost accounting.

关 键 词：物质流成本会计 环境管理会计 两型社会 价值观 

分 类 号：F275.3[经济管理—企业管理]