资源价值流会计标准化研究  

The Research on Standardization of Resource Value Flow Accounting

作　　者：王达蕴[1,2] 肖妮 肖序 

机构地区：[1]中南大学商学院,410083 [2]暨南大学经济学院,510632

出　　处：《会计研究》2017年第9期12-19,共8页Accounting Research

基　　金：国家重大项目(11&ZD166)的资助

摘　　要：作为环境管理会计的一个重要分支,资源价值流会计立足于社会化大生产的"物质流—价值流—组织"三大层面的联系机理,其核心是提升资源利用效率和降低环境影响,为可持续发展战略的实施发挥重要作用。本文依据物质生命周期运动对"物质流"、"价值流"和"组织"在技术、经济和环境的影响原理,深入探讨资源价值流会计标准构建机理,定义并建立相关的概念体系与标准体系,辅以案例应用指南说明标准的实施,旨在为我国环境管理会计理论研究服务于国家重大战略与实践提供可借鉴的方法。As a vital branch of the Environmental Management Accounting,the Resource Value Flow Accounting based on the relationship and mechanism among the"Material flow-Value flow-Organization"under the background of the socialized mass production aims to increase the efficiency of resource utilization and decrease the negative environmental effect simultaneously,which plays a crucial role on the implementation of the sustainable development strategy.The life cycle movement of the material generates a great impact on the"Materialflow-Value flow-Organization"from technical,economic and environmental aspects.Therefore,according to this theory the paper discusses the mechanism to establish the standard of the Resource Value Flow Accounting,defines the relevant conceptual systems,and develops the corresponding standard systems as well as the application guide through case studies.

关 键 词：资源 价值流 会计 标准 

分 类 号：F235[经济管理—会计学]