循环经济背景下的企业环境会计账户设置优化方法浅析

Study on Enterprise Environmental Accounting Account Setting Optimizing Method under Circular Economy

循环经济发展的宏观形势下,企业的竞争环境发生了转变,经营者在运作过程中不能只考虑经济绩效,同时还必须环境绩效和社会绩效的影响,因此企业环境会计的账户设置也应当进行适当的调整;但是目前关于这方面的理论研究尚显得较为单薄.该文首先从理论推演方面探讨和归纳出了循环经济背景下企业日常经营运作机制的相关评价指标;然后分别选择了制造型企业和生产型服务企业各一家作为研究样本,运用多元统计学中的逻辑回归分析法作为工具进行了实证研究;并结合实证分析的结果,确定了循环经济背景下这两类企业环境会计账户设置优化的可行性途径.

Under the macro-economic situation of circular economy, the competitive environment of enterprises has been changed. Managers need to consider not only the influence of economic performance but also the environmental and social performance during operating process. In that case, the account setting of enterprise environmental accounting needs to be modified appropriately. However, the concrete academic study on this area has few theoretical outcomes. In this paper, the author discussed and generalized the evaluating indicators of enterprise routine operation mechanism under the macro-economic situation of circular economy firstly, and exerted one manufacture enterprise and one production oriented service enterprise the competitive environment of enterprise has been changed as carries out the empincal study by using study sample separately logistic regression analysis of multivariate statistics secondly, and confirms the feasible way of optimizing the environmental accounting account setting from these two kinds of enterprises under the macro-economic situation of circular economy with the results. 4tabs. ,7refs.