基于循环经济的资源价值流成本会计创新研究  

Research on the Innovation of Resource Value Flow Cost Accounting System Based On Circular Economy

作　　者：王普查[1] 李斌[2] 

机构地区：[1]河海大学企业管理学院,江苏常州213022 [2]河海大学商学院,江苏南京211100

出　　处：《生态经济》2014年第4期64-66,90,共4页Ecological Economy

基　　金：国家社会科学基金项目"基于循环经济的资源价值流成本管理创新研究"(11BGL029);河海大学中央高校基本科研业务费计划资助项目"基于循环经济的资源价值流成本管理创新研究"(2012B09514)

摘　　要：循环经济模式下企业物质流和价值流采取循环周转的方式,对该类企业产品成本核算和损益计算产生较大影响,现行成本会计无法满足其成本核算和控制的需要。文章分析了循环经济下企业物质流和价值流运动的特点,剖析了现行成本会计在循环经济环境下应用中存在的不足,在借鉴目前国内外成本会计创新成果的基础上,提出了循环经济下资源价值流成本会计创新的目标和具体实施设想。Material flow and value flow of the enterprises under the circular economy take a cycle way, it influences greatly products cost accounting and profit and loss accounting. The current cost accounting cannot adapt to the cost computing and control of the enterprises under the circulation economy. This paper analyzes the characteristics of substance flow and value flow under circular economy and the shortages of the current cost accounting under the condition of the circular economy, in reference to the domestic and foreign innovated research results of cost accounting, puts forward to the goal and concrete implementation plan of enterprise＇s cost accounting system innovation under the circulation economy.

关 键 词：循环经济 现行成本会计 物质流 价值流 

分 类 号：F275.3[经济管理—企业管理] F205[经济管理—国民经济]