资源流成本会计应用研究

《资源流成本会计应用研究》由会员上传分享，免费在线阅读，更多相关内容在学术论文-天天文库。

1、Researchonapplicationofresourceflowcostaccountingprotectingenvironmentbyproductdevelopment，packagedesign，materialselectionandprocessingtechnologyimprovement．Tointegratinginternalandexternalcostsofenvironmentaldamagecosts，whichcouldprovidethestronginformationsupportfordeterminingthepriorityofre

2、forrn，SOthatrealizethedualpurposesofreducingresourcesandenvironmentalprotectionwhichaskedbycycleeconomicandcoordinatedeveloping．Inthispaper，therearefourparts2Lsfollows：ChapterI：Introduction．Thischapteristheoverviewofintentionofthepurposeoftopicresearchsituationandresearchidealofthispaper,。Inor

3、dertodescribethebackgroundandsignificanceofthispaper，firstofall，thischapterdescribestheenvironmentalproblemsofOurcountry；emphasizestheimportanceofenvironmentalprotectionandpointsouttherolewhichaccountingshouldbeplayhere．Theauthorfmdthatalthoughtheresourcesflowcostaccountinghasbeenmoreextensive

4、researchinJapan，Japanisaresource-poorcountryanditseconomicdevelopmentstageishigh，SOitsManufacturingenterprisesaredeepprocessingonresources，Ourcountryisstillinaextensiveeconomicof‘'worldfactory”statusandManufacturingenterprisesareroughprocessingonresources．Justbecauseofthedifferencesofeconomicd

5、evelopmentstageandpatterns，thereisalargedifferenceonresourceconsumptionandpollutantemissions．SotheresearchidealofthispaperisthatbuildingaresourcecalculationandanalysismodeloftheresourcevalueflowandlookingforwardtoformatasustainabledevelopmentmodelbasedonresourcesflowcostaccountingforChineseent

6、erprisesbasedonthebasicidealofresourceflowcostaccountingofabroad，atlaSt，integratingtheinternalrecourseandexternalenvironmentaldamagetoachievethegoalofeconomicefficiencyandenvironmentalbenefitsof‘ha玎110nizationbetter．ChapterII：principlesofresourcesflowcostaccounting．Thischaptermainanalyzestheba

7、ckgroundandsignificanceanddescribesthebasicprinciplesofresourcesflowcostaccounting．Firstofall，theauthorpointoutthatthetraditionalcostmethodscouldn’tmeettheneedsofthedevelopmentofcycliceconomy，andresourcesflowcostaccountingisjustmeetthed