物质流成本会计(MFCA)国际标准系列(ISO 14051、ISO 14052、ISO 14053)的发展与意义  

Development and Significance of International Standards for Material Flow Cost Accounting (MFCA)

作　　者：王博 WANG Bo(Xi’an University of Finance and Economics)

机构地区：[1]西安财经大学商学院

出　　处：《标准科学》2022年第9期88-92,共5页Standard Science

摘　　要：物质流成本会计(MFCA)是环境管理会计的重要工具手法,该理论已经在国际上发展了二三十年,迄今为止有ISO 14051(2011)、ISO 14052(2017)、ISO 14053(2021)3个基于MFCA的国际标准得到发布。其中ISO 14051、ISO14052已经受到了我国不少学者的关注,然而还未有人关注ISO 14053。本文通过系统性地介绍MFCA的国际标准的发展动向,阐述ISO 14053的具体内容与现实意义,以便增进大众对MFCA的关注和理解,推进MFCA在我国的发展。Material Flow Cost Accounting(MFCA), as one of the most prominent Environmental Management Accounting(EMA)technique, has developed for almost three decades. So far, there are three published international standards(ISO 14051: 2011;ISO 14052: 2017;ISO 14053: 2021)on MFCA. Among them, ISO 14051:2011 and ISO 14052: 2017 have been discussed by some scholars in China, but ISO 14053 hasn’t been focused yet.This paper tries to systematically introduce the series of MFCA standards and elucidate the content and significance of ISO 14053, which may help to promote the adoption of MFCA in China.

关 键 词：MFCA 国际标准 ISO 14051 ISO 14052 ISO 14053 

分 类 号：F203[经济管理—国民经济] F234.2