本文選題：資源流 + 成本會(huì)計(jì)��； 參考：《財(cái)會(huì)通訊》2016年04期

【摘要】：面對(duì)資源、經(jīng)濟(jì)與環(huán)境的矛盾日益突出這一局面,國(guó)家及地方政府積極采取各種措施來改善此關(guān)系。從企業(yè)層面來講,如果能從生產(chǎn)經(jīng)營(yíng)的源頭來降低資源損耗、減少環(huán)境污染,則不失為環(huán)境改善的一大舉措。資源流成本法就是從實(shí)物和貨幣兩個(gè)量度對(duì)企業(yè)的資源流進(jìn)行核算。該方法的運(yùn)用不僅可以清晰地使企業(yè)產(chǎn)生的廢棄物貨幣化,增加其經(jīng)濟(jì)效益,更能有效地從源頭上降低污染源的產(chǎn)生,實(shí)現(xiàn)循環(huán)經(jīng)濟(jì),進(jìn)而促進(jìn)社會(huì)的可持續(xù)發(fā)展。
[Abstract]:In the face of the contradiction between resources, economy and environment, the national and local governments take various measures to improve the relationship. From the enterprise level, if the source of production and management can reduce the loss of resources and reduce environmental pollution, it will be a great measure to improve the environment. The cost method of resource flow is to calculate the resource flow of an enterprise from two measures: real object and currency. The application of this method can not only make the waste produced by enterprises monetization, increase its economic benefits, but also effectively reduce the source of pollution sources, realize circular economy, and then promote the sustainable development of society.
【作者單位】： 山西金融職業(yè)學(xué)院;
【分類號(hào)】：F235

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