物质流成本会计理论与应用研究评述

A Review on Theoretical Research and Practical Application of MFCA

物质流成本会计(MFCA)是一种新的环境管理会计(EMA)方法,可使资源损失可视化,从而有利于提高资源利用率,达到企业经营和环境保护双赢的目的。20世纪90年代后半期起源于德国的MFCA,在日本得到较早推广应用,其成功经验助推了MFCA在欧美国家的实践应用。中国对MFCA的研究起步较晚,今后在引入MFCA应用时应政府主导、协作推行,应试点引入、逐步推广,应结合国情、注重需求,应加强宣传、改变发展理念。

Material flow cost accounting （ MFCA） is a new environmental management accounting （EMA） method,which can visualize the resource loss to improve the utilization rate of resources and achieve the win-win purpose between enterprise operations and environmental protection. MFCA,originated from Germany in the latter half of the 90s of the 20th century, was first popularized in Japan, and its successful experience boosted the practical application of MFCA in Europe and the United States of America. The research and application of MFCA in China started late. In the future when introducing the MFCA application, we need the governmental guidance and cooperation in the implementation, pilot project and gradual extension. We should consider the national conditions and needs, strengthen publicity and transform the concept of development.