基于循环经济的环境管理会计投资决策方法探讨

Discussion on Environment Management Accounting Investment Decision-makingMethod Based on Circulation Economy

企业运行循环经济模式是可持续发展的要求,然而传统管理会计投资决策方法理论仅考虑投资项目运营对本企业经营状况和财务成果所造成的影响,忽视了循环经济条件下的环境保护和资源利用、社会可持续发展等因素,存在一定缺陷,因此要建立面向循环经济的环境管理会计投资决策方法,从经济系统、生态环境系统和社会系统对项目进行全面的评价,以达到将宏观的循环经济模式与微观的企业环境管理会计投资决策相结合的可持续发展目标。

Put the cyclic economy pattern into function is the require of sustainable development in enterprises. However, traditional management accountant investment decision method theory only consider the impact of investment item operation on the state of operation and financial result in enterprises, it ignores the factors in cyclic economy conditions, for example, environmental protection, resources usage and social sustainable development. There are some flaws in the theory, so it is essential to establish the method of environmental management accountant investment decision which should be geared to the needs of the cyclic economy. The method could evaluate the item by economic system, eco--environmental systems and social system in a comprehensive manner, the sustainable development target of integrate the macroscopic cyclic economy pattern with the microscopic management accountant decision will be come true.