| 循环经济价值流分析的理论和方法体系 |
| |
| 引用本文： | 肖序,熊菲.循环经济价值流分析的理论和方法体系[J].系统工程,2010(12). |
| |
| 作者姓名： | 肖序 熊菲 |
| |
| 作者单位： | 中南大学商学院; |
| |
| 基金项目： | 教育部人文社科规划基金资助项目(10YJA790205); 中国铝业科研合作课题(EIS2006CCFF08-1304); 湖南省社科基金资助项目(2010YBB126); 湖南省研究生科研创新基金资助项目(134-74236000001) |
| |
| 摘 要： | 在循环经济的背景下,传统的环境会计和资源会计已经难以满足企业发展的需求。因此本文将构筑一种可组合应用会计、统计、环境及技术工艺等资料,充分解释循环经济物质流路线中的资源价值变化信息,并应用于典型的流程制造业中的循环经济价值诊断、改善决策、过程成本控制及业绩评价的循环经济价值流理论与方法体系。
|
| 关 键 词： | 循环经济 价值流 理论 方法体系 |
Theory and Methodology System of Resource Value Flow Based on Recycling Economy |
| |
| XIAO Xu,XIONG Fei.Theory and Methodology System of Resource Value Flow Based on Recycling Economy[J].Systems Engineering,2010(12). |
| |
| Authors: | XIAO Xu XIONG Fei |
| |
| Institution: | XIAO Xu,XIONG Fei(School of Business,Central South University,Changsha 410075,China) |
| |
| Abstract: | In the context of recycling economy,the traditional environmental accounting and resource accounting is hard to meet the demand of the development of enterprise.This paper builds a theory and methodology system of Resource Value Flow,which combine by accounting,statistics,environment and technical process.The resource value flow can be fully explained by the variation of the resource value in the material flow on recycling economy.The resource value flow accounting can be applied to typical flow manufacturi... |
| |
| Keywords: | Recycling Economy Resource Value Flow Theory Methodology |
| 本文献已被 CNKI 等数据库收录！ |
