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

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.