循环经济价值流分析的理论和方法体系

Theory and Methodology System of Resource Value Flow Based on Recycling Economy

在循环经济的背景下,传统的环境会计和资源会计已经难以满足企业发展的需求。因此本文将构筑一种可组合应用会计、统计、环境及技术工艺等资料,充分解释循环经济物质流路线中的资源价值变化信息,并应用于典型的流程制造业中的循环经济价值诊断、改善决策、过程成本控制及业绩评价的循环经济价值流理论与方法体系。

In the context of recycling economy,the traditional environmental accounting and resource accounting is hard to meet the demand of the development of enterprise.This paper builds a theory and methodology system of Resource Value Flow,which combine by accounting,statistics,environment and technical process.The resource value flow can be fully explained by the variation of the resource value in the material flow on recycling economy.The resource value flow accounting can be applied to typical flow manufacturing industry.