3R政策实施中物料流量成本会计的应用研究

发布时间：2018-04-22 04:12

本文选题：物料流量成本会计 + 3R政策　；参考：《太原理工大学》2012年硕士论文

【摘要】：环境状况日益恶化,世界各国将兼顾经济发展与环境保护作为各自经济发展的重要指导思想,积极贯彻执行循环经济政策,日本的3R政策便是最为突出的标志。作为世界第二大经济体的中国,完成环境保护与经济发展的双重任务近年来已越显迫切。随着社会公众环保意识的逐渐增强,企业所应承担的社会环保责任也备受关注,企业不得不将环境因素纳入其经营战略中。将物料流量成本会计应用于企业的生产流程,依据物质流平衡原理,从降低物料消耗的角度,能使管理者了解每道工序产生的废弃物数量、成本及比重,进而为制定相关决策提供关键性的信息,通过企业不断更新生产技术及设备,减少废弃物的产生,最终达到经济效益与环境管理“共赢”的目的。因此,在我国3R政策实施重点领域中应用物料流量成本会计有着非常重要的意义。本文通过研究分析国内外为贯彻实施3R政策而应用物料流量成本会计的现状,以期对我国3R政策实施重点领域中应用物料流量成本会计提供借鉴的思路及建议。首先,分析国内外3R政策的研究现状,并在此基础上总结了我国企业应用物料流量成本会计对3R政策实施的推动意义；其次,对物料流量成本会计的运行机理进行了深入的探讨,包括研究物料流量成本会计的理论及实施前提,从物质流平衡原理的角度入手分析了物料流量成本会计的核算模式,提出了我国3R政策实施重点领域的应用思路,并着重对资源循环应用领域进行了物料流量成本会计核算模式的改良；再次,从某公司的炼焦项目入手,具体分析了我国3R政策实施重点领域中物料流量成本会计核算模式的应用过程,从物料流量成本矩阵及数据流程图来分析物料损失产生的原因,针对性的提出改进措施,并对其预期效果进行评析；最后,通过对国内外物料流量成本会计应用现状的研究及具体项目的案例分析,提出我国3R实施重点领域企业应用物料流量成本会计核算模式的对策与建议：制定物料流量成本会计的相关规范和实施标准、建立适合我国企业的物料流量成本会计核算体系、构建产官学研究平台促进物料流量成本会计的理论研究、鼓励企业进行物料流量成本会计应用试点以及结合ERP系统促进物料流量成本会计的推广应用等。
[Abstract]:The environmental situation is getting worse day by day. Countries all over the world take the consideration of economic development and environmental protection as the important guiding ideology of their economic development and carry out the circular economy policy actively. The 3R policy of Japan is the most prominent symbol. As the second largest economy in the world, it is more and more urgent for China to fulfill the dual task of environmental protection and economic development in recent years. With the increasing public awareness of environmental protection, enterprises should bear the social environmental protection responsibility is also concerned, the enterprise has to incorporate environmental factors into its business strategy. The material flow cost accounting is applied to the production process of the enterprise. According to the principle of material flow balance and from the angle of reducing the material consumption, the managers can understand the quantity, cost and proportion of the waste produced by each process. Then it provides the key information for making the relevant decision, through the enterprise unceasingly renewing the production technology and the equipment, reduces the waste generation, finally achieves the economic benefit and the environment management "win-win" goal. Therefore, it is of great significance to apply cost accounting of material flow in the key areas of implementing 3R policy in China. This paper analyzes the current situation of applying material flow cost accounting in order to implement 3R policy at home and abroad, in order to provide reference ideas and suggestions for the application of material flow cost accounting in the key areas of implementing 3R policy in China. Firstly, it analyzes the research status of 3R policy at home and abroad, and summarizes the significance of applying cost accounting of material flow to the implementation of 3R policy. This paper probes into the operation mechanism of material flow cost accounting, including the study of the theory and implementation premise of material flow cost accounting, and analyzes the accounting mode of material flow cost accounting from the angle of material flow balance principle. This paper puts forward the application idea of the key field of implementing 3R policy in our country, and focuses on improving the cost accounting model of material flow in the field of resource circulation application. Thirdly, starting with the coking project of a company, This paper analyzes the application process of material flow cost accounting model in the key area of implementing 3R policy in China, analyzes the causes of material loss from material flow cost matrix and data flow chart, and puts forward some improvement measures. Finally, through the domestic and foreign material flow cost accounting application situation research and the concrete project case analysis, This paper puts forward the countermeasures and suggestions of applying the cost accounting model of material flow to the enterprises in the key field of 3R in our country: to establish the relevant norms and standards of material flow cost accounting, and to establish the accounting system of material flow cost accounting suitable for our country's enterprises. The research platform of production officials should be constructed to promote the theoretical research of material flow cost accounting, to encourage enterprises to carry out pilot projects of material flow cost accounting and to promote the popularization and application of material flow cost accounting in combination with ERP system.
【学位授予单位】：太原理工大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：TH222

【参考文献】