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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。
In the context of developing a recycling economy, China has conducted innovative management at the macro, meso, and micro levels. At present, micro-level research is conducted from the perspective of cleaner production and industrial ecological chain management. In fact, the circular economy is the material flow circulation under the premise of value flow growth. Because different resource flows can not be directly combined in the physical calculation, the traditional material flow analysis method can not provide basic information conducive to management decision-making, Environmental Management Accounting Method of “Material Flow - Value Flow” Integration - Resource Value Flow Analysis. The way of unifying resource circulation and value circulation in circular economy is logically consistent with the method of resource value flow analysis. The principle of “3R” (Reduce, Reuse, Recycle) is the technical paradigm of circular economy. Therefore, The analysis of economic value and environmental performance of the “3R ” from the perspectives of resource input, resource flow and resource output help to determine whether the circular economy is both cyclical and economical.