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循环经济的提出和发展对传统的成本核算提出了新的挑战,为克服传统成本会计的弊端,资源流成本会计应运而生。它在经济和生态的双重导向下,区分合格产品和废弃品各自的整个工序流程,将各个影响工序流程的因素予以量化,更好地评估资源的环境经济成本,有利于企业的可持续发展。本文在简要介绍资源流成本会计的基础上,对传统成本会计和资源流成本会计作一个比较,提出如何加快资源流成本会计的发展。
The introduction and development of circular economy put forward new challenges to the traditional cost accounting. To overcome the shortcomings of traditional cost accounting, resource flow cost accounting came into being. Under the double direction of economy and ecology, it divides the entire process flow of qualified products and waste products, quantifies the factors that affect the process flow, and better evaluates the environmental economic costs of resources and helps the sustainable development of enterprises. Based on the brief introduction of resource flow cost accounting, this paper makes a comparison between traditional cost accounting and resource flow cost accounting and proposes how to speed up the development of resource flow cost accounting.