资源价值流分析在循环经济“3R”原则中的运用

发布时间：2018-05-05 16:08

本文选题：循环经济 + “R”原则　；参考：《生态经济》2015年09期

【摘要】：在发展循环经济背景下,我国从宏观、中观、微观层面进行了创新性管理。目前,微观层面从清洁生产和工业生态链管理展开研究。事实上,循环经济是在价值流增长前提下的物质流循环,由于不同的资源流转在实物核算中不能直接合并,传统的物质流分析方法无法提供有利于管理决策的基本信息,因而出现了"物质流—价值流"融合的环境管理会计方法——资源价值流分析。循环经济的资源流转与价值流转相统一的方式与资源价值流分析方法具有逻辑上的一致性,而"3R"(Reduce,Reuse,Recycle)原则是循环经济的技术范式,因而,运用资源价值流分析方法,从资源输入、资源流转以及资源输出角度进行"3R"的经济绩效和环境绩效的分析,有助于判定循环经济开展是否达到既循环又经济的目的。
[Abstract]:Under the background of developing circular economy, our country carries on the innovative management from the macroscopic, the meso-scale, the micro-level. At present, micro-level research is carried out from cleaner production and industrial ecological chain management. As a matter of fact, circular economy is a material flow cycle based on the growth of value flow. Because different resource flows can not be merged directly in physical accounting, traditional material flow analysis methods cannot provide basic information conducive to management decisions. Therefore, the environmental management accounting method of "material flow-value flow"-analysis of resource value flow appears. The method of resources circulation and value circulation in circular economy is logically consistent with the analysis method of resource value flow, and the "3R" principle is the technical paradigm of circular economy. Therefore, the method of resource value flow analysis is used to input resources. The analysis of the economic performance and environmental performance of "3R" from the perspective of resource circulation and resource output is helpful to determine whether the circular economy can achieve the purpose of both circulation and economy.
【作者单位】：湖南科技大学商学院;
【基金】：教育部青年基金(12YJC630135) 湖南省自科青年基金(2015JJ3068) 湖南省社会科学基金(13YBA142) 湖南省自然科学基金(13JJ3090) 湖南科技大学博士启动基金(E51304)
【分类号】：F124.5

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