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一、循环经济对传统工业会计的挑战循环经济,本质上是一种生态经济,是把清洁生产和废弃物的综合利用融为一体的经济。它要求运用生态学规律来指导人类社会的经济活动与传统经济相比,循环经济的不同之处在于:传统经济是“资源-产品-污染排放”单向流动的线性经济,其特征是高开采、低利用、高排放;循环经济要求把经济活动组织成一个“资源-产品-再生资源”的反馈式流程,其特征是低开采、高利用、低排放,把经济活
First, the circular economy challenges the traditional industrial accounting Circular economy, in essence, is an ecological economy, is the integrated use of cleaner production and waste economy. It requires the use of ecological laws to guide the economic activities of human society. Compared with the traditional economy, the difference of circular economy is that the traditional economy is a one-way flow linear economy with “resource-product-pollution discharge” High production, low utilization and high emission. The circular economy requires that the economic activities should be organized into a feedback process of “resources - products - renewable resources”, which is characterized by low exploitation, high utilization and low emission,