在我国推行物质流成本会计遇到的问题和建议

The problems and suggestions for using MFCA in China

物质流成本会计（MFCA）是环境管理会计的一个分支，是一种新兴的会计核算和管理方法，它可以实现企业经营和环境保护的有机结合，此方法在德国一经提出，使得到国际社会的认同，随后在日本得到广泛应用。本文对MFCA在国内外发展过程、基本理论及与传统会计对比进行介绍，通过对企业调查推行MFCA过程中遇到的问题进行分析，得出我国推行MFCA的几点建议。

Material Flow Cost Accounting （MFCA） is a branch of Environmental Management Accounting, it is a new accounting method and management tool, integration of business management and environmental protection. When it comes to the world, it gets international recognition. Later, it is widely used in the world. This paper will introduce the basic theory of the material flow cost accounting and compared with the traditional accounting, by analysis of questionnaires about use MFCA, submit some suggestions for using MFCA in china.