试论流转成本会计

On the Flow Cost Accounting

流转成本会计是为回应生态学方面的批评而发展起来的,它通过流量管理的手段减轻环境压力和降低成本,同时提高经济效率和环境效率。本文主要是对其内涵、基本思想、结构以及处理流程加以介绍。

Flow cost accounting has been developed in response of the criticism from ecology, which relieves pressure on the environment and cuts costs by the measures of flow management and at the same time improves economic and environmental efficiency. This paper mainly introduces its connotation, basic idea, structure and treatment process.