循环经济会计核算模式在白酒企业中的运用
发布时间：2018-10-05 15:22
【摘要】：本文从循环经济会计核算模式出发,详细梳理了循环经济模式下会计的基本理论、一般核算模式、财务评价模式以及披露模式等框架,同时简单介绍了白酒企业对循环经济的运用情况。在此基础之上,探讨了在白酒企业发展循环经济的背景之下传统会计核算模式的不足,并以此为切入点,详细介绍了白酒企业的循环经济会计核算模式,包括白酒企业循环经济的会计目标、核算对象、会计要素的确认、循环经济会计信息披露模式以及评价模式等。最后将理论分析与实际案例相结合,探讨了在循环经济的生产方式之下,A酒厂具体的循环经济模式、循环经济会计核算目标、循环经济会计核算对象、MFCA的实际运用、循环经济会计要素的确认、循环经济会计信息的披露、循环经济会计的财务分析以及由此给财务方面带来的启示,希望能在丰富循环经济会计理论研究的同时,也为循环经济会计在我国企业中的具体运用提供实践经验。
[Abstract]:In this paper, the basic theory, general accounting model, financial evaluation model and disclosure model of accounting under circular economy are analyzed in detail. At the same time, the application of circular economy in liquor enterprises was introduced. On this basis, this paper discusses the shortcomings of the traditional accounting model under the background of the development of circular economy in liquor enterprises, and takes it as a starting point to introduce in detail the accounting mode of circular economy in liquor enterprises. It includes accounting target, accounting object, confirmation of accounting elements, disclosure mode of accounting information and evaluation mode of circular economy in liquor enterprises. Finally, combining the theoretical analysis with practical cases, this paper discusses the concrete circular economy mode, the accounting target of circular economy, and the practical application of MFCA under the mode of production of circular economy. It is hoped that the confirmation of the elements of circular economy accounting, the disclosure of circular economy accounting information, the financial analysis of circular economy accounting and the implications for the financial aspects will enrich the theoretical research of circular economy accounting. It also provides practical experience for the concrete application of circular economy accounting in Chinese enterprises.
【学位授予单位】：西南科技大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F406.7;F426.82
本文编号：2253890
[Abstract]:In this paper, the basic theory, general accounting model, financial evaluation model and disclosure model of accounting under circular economy are analyzed in detail. At the same time, the application of circular economy in liquor enterprises was introduced. On this basis, this paper discusses the shortcomings of the traditional accounting model under the background of the development of circular economy in liquor enterprises, and takes it as a starting point to introduce in detail the accounting mode of circular economy in liquor enterprises. It includes accounting target, accounting object, confirmation of accounting elements, disclosure mode of accounting information and evaluation mode of circular economy in liquor enterprises. Finally, combining the theoretical analysis with practical cases, this paper discusses the concrete circular economy mode, the accounting target of circular economy, and the practical application of MFCA under the mode of production of circular economy. It is hoped that the confirmation of the elements of circular economy accounting, the disclosure of circular economy accounting information, the financial analysis of circular economy accounting and the implications for the financial aspects will enrich the theoretical research of circular economy accounting. It also provides practical experience for the concrete application of circular economy accounting in Chinese enterprises.
【学位授予单位】：西南科技大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F406.7;F426.82
【参考文献】
相关硕士学位论文 前1条
1 刘明;环境会计信息披露问题探讨[D];山东大学;2014年
，本文编号：2253890
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