物质流成本核算系列国际标准分析研究(之一)——物质流成本核算通用框架
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摘要
物质流成本核算(Material flow cost accounting,MFCA)是当今环境管理领域,特别是环境管理核算领域的主要工具之一,它能够帮助组织更好地理解物料和能源使用中潜在的环境和经济效益,并通过改变操作方式来寻求改进环境和财务的机遇。国际标准化组织ISO/TC207环境管理技术委员会于2011年正式发布了物质流成本核算系列首个国际标准,即:ISO14051:2011《环境管理物质流成本核算通用框架》国际标准,从单个设施或组织内使用物质流成本核算工具入手,帮助组织开发更有效的使用物料和能源的一体化方法。本文重点阐述了MFCA的核心术语和定义、目的原则、基本要素、实施步骤和方法示例。
Material flow cost accounting(MFCA) is one of the main tools of environmental management, especially the area of environmental management accounting. It can help organizations to better understand the potential environmental and financial consequences of their material and energy use practices, and seek opportunities to achieve both environmental and financial improvements via changes in those practices. ISO/TC 207 published the first international standard of material flow cost accounting series in 2011. ISO 14051, Environmental management--Material flow cost accounting——General framework, can be used within a single facility or organization to help develop an integrated approach to more efficiently use materials and energy. This article highlights the core terms and definitions, objective and principles, fundamental elements, implementation steps and method examples of MFCA.
Material flow cost accounting(MFCA) is one of the main tools of environmental management, especially the area of environmental management accounting. It can help organizations to better understand the potential environmental and financial consequences of their material and energy use practices, and seek opportunities to achieve both environmental and financial improvements via changes in those practices. ISO/TC 207 published the first international standard of material flow cost accounting series in 2011. ISO 14051, Environmental management--Material flow cost accounting——General framework, can be used within a single facility or organization to help develop an integrated approach to more efficiently use materials and energy. This article highlights the core terms and definitions, objective and principles, fundamental elements, implementation steps and method examples of MFCA.
引文
[1]ISO14051:2011 Environmental management—Material flow cost accounting—General framework.
[2]GB/T 24001环境管理体系要求及使用指南.
[3] GB/T24031环境管理环境绩效评价指南.
[4]ISO14031:2013《环境管理环境绩效评价指南》助力组织的环境绩效评价[J].标准科学, 2015(6):67-71.
[5] ISO 14001环境管理体系标准未来实施所面临的挑战[J].中国标准化, 2011(8):60-63.
[2]GB/T 24001环境管理体系要求及使用指南.
[3] GB/T24031环境管理环境绩效评价指南.
[4]ISO14031:2013《环境管理环境绩效评价指南》助力组织的环境绩效评价[J].标准科学, 2015(6):67-71.
[5] ISO 14001环境管理体系标准未来实施所面临的挑战[J].中国标准化, 2011(8):60-63.