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再生资源回收利用产业是利润率较低的微利型行业,但却对社会持续发展具有重大意义,因此其发展需要国家相关政策的支撑。同时再生资源行业涵盖了人们生活的方方面面,为我国经济发展和环境保护、资源节约做出了巨大的贡献。但部分原材料价格不稳及原材料进口量增大等原因也给我国再生资源回收利用行业带来了前所未有的挑战。因此,再生资源企业必须增强企业内部控制核算能力,把握企业的再生资源回收成本及加工成本,增强企业的利润率,提高企业在同行业中的竞争力。
The recycling industry of renewable resources is a low-profit industry with a low profit margin. However, it is of great significance to the sustainable development of the society. Therefore, its development needs the support of relevant state policies. At the same time, the industry of renewable resources covers all aspects of people’s life and has made tremendous contributions to China’s economic development, environmental protection and resource conservation. However, due to the instability of the price of some raw materials and the increase of imports of raw materials, unprecedented challenges have also been brought to the recycling industry in China. Therefore, renewable resources enterprises must enhance their internal control accounting capabilities, grasp the recycling costs of enterprises and processing costs, enhance the profitability of enterprises and improve their competitiveness in the industry.