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中南大学学报(社会科学版)
ZHONGNAN DAXUE XUEBAO(SHEHUI KEXUE BAN)

2009年08月第15卷第4期
   
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文章编号:1672-3104(2009)04-0523-10
 
物质流成本会计运行机理及应用研究
 
邓明君
 
(湖南科技大学 商学院,湖南湘潭,411201)
 
摘  要: 我国生态环境不断恶化,未来企业必须贯彻循环经济、创建两型企业的发展思路。现行会计信息系统所提供的成本信息难以满足两型企业建设、循环经济评价与决策的需要,而集成了物质流路线和环境损害评价值的物质流成本会计正好弥补了这一缺陷,它能够实现企业经营与环境保护的有机统一。论文重点阐述了物质流成本会计导入流程,辅以日本株式会社Sumiron物质流成本会计应用案例体验物质流成本会计运行机理,最后指出了我国高污染、高能耗企业应该试验性导入物质流成本会计以及导入的相关问题。
 
关键词: 循环经济;两型企业;物质流成本会计;运行机理;导入流程 
 
 
On Material Flow Cost Accounting’s Operation Mechanism and Application
 
DENG Mingjun
 
(The Business School of The University of Science and Technology of Hunan, Xiangtan 411201, China)
 
Abstract: Our country’s ecological environment worsens unceasingly, In the future, the enterprise must implement development mentality for foundation resource conservation enterprise and environment friendly enterprise. But the cost information provided by the present accounting information system can not meet the needs of the Energy-efficient and environment-friendly Enterprise’s construction and the circular economic evaluation and the policy-making, the material flow cost accounting which integrated the material class route and environmental damage appraisal value has made up for the shortcomings, it can organic unified the enterprise management and the environmental protection. The article focused on the import processes of material flow cost accounting, with the discussion of the experience of the operation mechanism of material flow cost accounting by the application of material flow cost accounting in Japanese Joint-stock company’s Sumiron, finally concluded that China’s serious pollution, high energy consumption enterprises should import material flow cost accounting, and the import related issues.
 
Key words: Circular Economy; Energy-efficient and Environment-friendly Enterprise; Material Flow Cost Accounting; Operation Mechanism; Import Process
 
 
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