摘要
企业作为社会价值的主要创造者,在生产经营的同时也带来了环境的污染和生态的破坏,现有的传统成本会计核算方法已不能满足企业对环境成本的核算要求,资源流成本会计作为环境管理会计发展的产物,为企业提供了一项新的环境管理技术。在阐述资源流成本会计概念体系的基础上,结合国内某天然气企业情况,对资源流成本会计的应用方法进行了初步探讨,研究认为资源流成本会计让资源浪费信息精确到各流程,可以从根本上降低环境负荷,提高资源利用率。
As the main creator of social value,enterprises bring environmental pollution and ecological damage while having production and operation.As existing traditional cost accounting method failed to meet enterprises'requirements on environmental cost,the resource flow cost accounting,as a result of the development of environmental management accounting,provides a new environmental management technology for enterprises.On the basis of expatiating the conceptual system of the resource flow cost accounting,the paper has preliminary discussion on the application of resource flow cost accounting of a natural gas enterprise in China and thinks the resource flow cost accounting can make the resource waste information accurate to every process,reduce the environmental load fundamentally and improve the resource utilization.
作者
彭婉玲
廖丹凤
孙木兰
张艳
杨兰
钟可然
PENG Wanling;LIAO Danfeng;SUN Mulan;ZHANG Yan;YANG Lan;ZHONG Keran
出处
《天然气技术与经济》
2018年第4期78-80,84,共4页
Natural Gas Technology and Economy
关键词
资源流
成本会计
天然气企业
环境成本
resource flow
cost accounting
natural gas enterprises
environmental cost
