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,enterprisesbring environmental pollution and ecological damage while hav-ing production and operation.As existing traditional cost ac-counting method failed to meet enterprises' requirements onenvironmental cost,the resource flow cost accounting,as a re-sult of the development of environmental management account-ing,provides a new environmental management technology forenterprises.On the basis of expatiating the conceptual systemof the resource flow cost accounting,the paper has prelimi-nary discussion on the application of resource flow cost ac-counting of a natural gas enterprise in China and thinks theresource flow cost accounting can make the resource waste in-formation accurate to every process,reduce the environmentalload fundamentally and improve the resource utilization.
引文
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