MFCA视角下企业环境成本核算研究

发布时间：2018-05-07 20:22

本文选题：物质流成本会计(MFCA) + MFCA视角　；参考：《财会通讯》2017年32期

【摘要】：当前,我国资源型制造企业主要以粗放型的经济发展方式运营,其投入和产出的比例不对称,经济增长都是通过消耗大量的资源实现,导致出现三个较严重的问题:一是资源浪费量大;二是资源浪费率超出了可承受的范围;三是环境现状不容乐观。以资源节约型和环境友好型社会发展为背景,如何更好地保护生态及周边生活环境,减少环境与资源的损耗量,正确地对企业的环境成本进行核算,正是资源型制造企业当下面临的主要问题。因此,本文基于物质流成本会计方法(MFCA)的视角,对企业生成的环境成本进行核算,采用文献研究、实地调研、案例分析等方法进行环境成本研究,为制造型企业高效利用资源及保护生态环境做出一份贡献。
[Abstract]:At present, our country's resource based manufacturing enterprises are mainly operated in the extensive mode of economic development, the proportion of their input and output is asymmetrical. The economic growth is realized by consuming a large amount of resources, which leads to three serious problems: first, the waste of resources is large; the two is the waste rate of resources beyond the acceptable range; and the three is the environmental status. It is not optimistic. With the development of resource-saving and environment-friendly society, how to better protect the ecological and peripheral living environment, reduce the loss of environment and resources, and correctly calculate the environmental cost of the enterprise is the main problem that the resource type manufacturing enterprises are facing at the moment. Therefore, this paper is based on the material flow cost accounting party. From the perspective of MFCA, the environmental cost generated by the enterprise is calculated, and the research of the environmental cost is carried out by means of literature research, field investigation and case analysis. It makes a contribution to the efficient use of resources and the protection of the ecological environment for the manufacturing enterprises.

【作者单位】：运城农业职业技术学院;
【分类号】：F406.7;F426

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