环境管理中的资源价值流分析标准化研究  

Research on Standardization of the Resource Value Flow Analysis in the Environmental Management

作　　者：王达蕴[1] 肖序[1] 

机构地区：[1]中南大学商学院,湖南长沙410083

出　　处：《湘潭大学学报（哲学社会科学版）》2016年第2期85-89,共5页Journal of Xiangtan University:Philosophy And Social Sciences

基　　金：国家社科重大基金项目"基于工业的循环经济价值流分析研究"(项目编号:11&ZD166)

摘　　要：资源价值流分析是一种新型环境管理会计工具,通过对企业内部资源流动规律以及相对应的价值变动机制进行分析,帮助企业发掘和控制生产经营过程中造成资源浪费和环境影响的工艺流程。目前资源价值流分析暂无标准指南文件和管理模式,从而限制了该方法在企业中的应用与推广。构建资源价值流标准化管理模式,通过案例解释其运行流程,有利于该方法的进一步应用和推广。The resource value flow analysis is a newly emerged environmental management accounting tool. By analyzing the regularities of the material flow and the corresponding value changing mechanisms,enterprises are able to explore and control the processes which cause resource wastage and negative environmental affect. So far,there has been no standardized guidance document as well as the operation model of the standardized management for the resource value flow analysis which limits the application of the method among enterprises. The essay constructed the standardized management system of the resource value flow analysis and explained the operational processes by analyzing the example,which is helpful to promote the application of the method.

关 键 词：资源价值流分析 标准化管理 持续改进 

分 类 号：F235[经济管理—会计学]