摘要
循环经济是企业转变经济增长方式、培育和提升竞争力,实现企业生存、发展与自然和谐统一的新型发展模式。财务管理是实现循环经济的基础工作和保障。物质流作为循环经济的核心调控手段,将它纳入财务管理体系已成为未来企业会计的一个重要工作。本文从物质流视角,以绿色经济核算理论为基础,对财务管理提出创新方法和建议。
The circular economy is a new development model for enterprise. The model will not only contribute to the transformation of economy development model and the growth and enhancement of the competitive power, but also help enterprise to survive and develop with nature harmoniously. Financial management is the basic work and security for circular economy. As a core control means for circular economy, material flow will be brought into financial management system, which should have become an important work for enterprise accounting in future. Based on theory of green economy accounting, this paper proposes some new innovative methods and suggestions for financial management from the perspective of material flow.
出处
《财务与金融》
北大核心
2011年第3期64-67,共4页
Accounting and Finance
关键词
循环经济
物质流
财务管理
绿色核算
Circular Economy
Material Flow
Financial Management
Green Accounting
