十四五以来,在清洁能源发展政策与“双碳”目标推动下,我国清洁能源行业发展迅速,多种清洁能源已取得规模化运用且指标并位列世界前茅。然而现行会计准则无章可循导致清洁能源企业无法确切衡量其外部环境收入。再者,以往的环境会计研究...十四五以来,在清洁能源发展政策与“双碳”目标推动下,我国清洁能源行业发展迅速,多种清洁能源已取得规模化运用且指标并位列世界前茅。然而现行会计准则无章可循导致清洁能源企业无法确切衡量其外部环境收入。再者,以往的环境会计研究多集中于环境会计要素设置与重污染行业的环境成本核算上,对企业外部环境收入测算缺乏一定关注与探索,这显然不适于清洁能源发展需求。基于此,为了提升清洁能源企业环境会计信息质量,本文构建了一个基于MFCA的企业外部环境收入测算模型,以三峡新能源集团股份有限公司为案例,对其2022年度的外部环境收入进行测算演示,以为同类企业的外部环境收入测量实践提供补充。Since the 14th Five-Year Plan, under the promotion of clean energy development policy and “double carbon” goal, China’s clean energy industry has developed rapidly, and a variety of clean energy has been used in large-scale and the indicators are among the best in the world. However, the lack of current accounting rules can prevent clean energy companies from accurately measuring their external environmental income. Moreover, the previous environmental accounting research mostly focuses on the setting of environmental accounting elements and the environmental cost accounting of heavy pollution industries, and lacks certain attention and exploration to the calculation of external environmental income of enterprises, which is obviously not suitable for the development needs of clean energy. Based on this, in order to improve the quality of clean energy enterprise environmental accounting information, this paper builds an enterprise external environment based on MFCA income calculation model, in the Three Gorges New Energy Group Co., Ltd., for its 2022 annual external environment income calculation demonstration, think similar enterprise external environment income measurement practice.展开更多
In the implementation of activity-based costing, cost driver is the true reason to determine the occurrence of costs and the consumption of resources, and correctly selecting the cost driver is the key to calculating ...In the implementation of activity-based costing, cost driver is the true reason to determine the occurrence of costs and the consumption of resources, and correctly selecting the cost driver is the key to calculating the cost of the product accurately. Beginning with the meaning of cost driver and its characteristics, this article analyses its classification, and then, focuses on its selection method.展开更多
CVAM-based management accounting emphasizes that enterprises should make efforts not only to provide goods or service to customers but also to create value for customers. In practice, customer value should be measured...CVAM-based management accounting emphasizes that enterprises should make efforts not only to provide goods or service to customers but also to create value for customers. In practice, customer value should be measured reasonably first. Then according to its condition, enterprise can apply the CVAM-based management accounting method by improving management quality, perfecting costing planning, brand operation and business innovation to create value for customers thus achieving increase of corporate value as well as social value.展开更多
The main subject of this paper is the theory of financial statement valuations observed in its historical development. More notably, regarding the subject, the research is concerned with some theoretical concepts deve...The main subject of this paper is the theory of financial statement valuations observed in its historical development. More notably, regarding the subject, the research is concerned with some theoretical concepts developed by the Italian doctrine in a very specific age, namely, between the 19th and the 20th century, which in fact, devoid of any accounting regulation. This paper analyzes in particular the shift from the exchange value rule to the historical cost method and tries to explain the reasons of such a development. In the second half of the 19th century, some of the best Italian scholars, who were faced with the need to properly develop the problem of accounting valuations, thought that it was appropriate to rely on concepts that belonged to similar sciences, such as economics and real estate appraisal, by blindly borrowing the theory of value from the former and the theory of valuations from the latter. During that age, everything hinged around the concept of exchange value. At the dawn of the 20th century, the Italian accounting doctrine began to wonder about a subject that was crucial to the financial statement theory： the informative purposes underlying the financial statements. At the same time, the first principle took shape, which might be called as the ＂finalistic principle of value＂. It is still the basis of the theory of financial accounting measurements, for which different evaluative criteria must be applied to different informative purposes. Thus, an alternative criterion to that of the exchange value makes its appearance on the scene of the accounting valuations, notably the historical cost. The introduction of the historical cost criteria and above all the relinquishment of the combination of the ＂economic cost＂ in favor of that of the ＂manufacturing cost＂ allow the Italian accounting to get rid of the theories of economics and real estate appraisal, thus, becoming independent regarding the financial statement valuations.展开更多
文摘十四五以来,在清洁能源发展政策与“双碳”目标推动下,我国清洁能源行业发展迅速,多种清洁能源已取得规模化运用且指标并位列世界前茅。然而现行会计准则无章可循导致清洁能源企业无法确切衡量其外部环境收入。再者,以往的环境会计研究多集中于环境会计要素设置与重污染行业的环境成本核算上,对企业外部环境收入测算缺乏一定关注与探索,这显然不适于清洁能源发展需求。基于此,为了提升清洁能源企业环境会计信息质量,本文构建了一个基于MFCA的企业外部环境收入测算模型,以三峡新能源集团股份有限公司为案例,对其2022年度的外部环境收入进行测算演示,以为同类企业的外部环境收入测量实践提供补充。Since the 14th Five-Year Plan, under the promotion of clean energy development policy and “double carbon” goal, China’s clean energy industry has developed rapidly, and a variety of clean energy has been used in large-scale and the indicators are among the best in the world. However, the lack of current accounting rules can prevent clean energy companies from accurately measuring their external environmental income. Moreover, the previous environmental accounting research mostly focuses on the setting of environmental accounting elements and the environmental cost accounting of heavy pollution industries, and lacks certain attention and exploration to the calculation of external environmental income of enterprises, which is obviously not suitable for the development needs of clean energy. Based on this, in order to improve the quality of clean energy enterprise environmental accounting information, this paper builds an enterprise external environment based on MFCA income calculation model, in the Three Gorges New Energy Group Co., Ltd., for its 2022 annual external environment income calculation demonstration, think similar enterprise external environment income measurement practice.
文摘In the implementation of activity-based costing, cost driver is the true reason to determine the occurrence of costs and the consumption of resources, and correctly selecting the cost driver is the key to calculating the cost of the product accurately. Beginning with the meaning of cost driver and its characteristics, this article analyses its classification, and then, focuses on its selection method.
文摘CVAM-based management accounting emphasizes that enterprises should make efforts not only to provide goods or service to customers but also to create value for customers. In practice, customer value should be measured reasonably first. Then according to its condition, enterprise can apply the CVAM-based management accounting method by improving management quality, perfecting costing planning, brand operation and business innovation to create value for customers thus achieving increase of corporate value as well as social value.
文摘The main subject of this paper is the theory of financial statement valuations observed in its historical development. More notably, regarding the subject, the research is concerned with some theoretical concepts developed by the Italian doctrine in a very specific age, namely, between the 19th and the 20th century, which in fact, devoid of any accounting regulation. This paper analyzes in particular the shift from the exchange value rule to the historical cost method and tries to explain the reasons of such a development. In the second half of the 19th century, some of the best Italian scholars, who were faced with the need to properly develop the problem of accounting valuations, thought that it was appropriate to rely on concepts that belonged to similar sciences, such as economics and real estate appraisal, by blindly borrowing the theory of value from the former and the theory of valuations from the latter. During that age, everything hinged around the concept of exchange value. At the dawn of the 20th century, the Italian accounting doctrine began to wonder about a subject that was crucial to the financial statement theory： the informative purposes underlying the financial statements. At the same time, the first principle took shape, which might be called as the ＂finalistic principle of value＂. It is still the basis of the theory of financial accounting measurements, for which different evaluative criteria must be applied to different informative purposes. Thus, an alternative criterion to that of the exchange value makes its appearance on the scene of the accounting valuations, notably the historical cost. The introduction of the historical cost criteria and above all the relinquishment of the combination of the ＂economic cost＂ in favor of that of the ＂manufacturing cost＂ allow the Italian accounting to get rid of the theories of economics and real estate appraisal, thus, becoming independent regarding the financial statement valuations.
