摘要
文章根据企业循环经济价值的本质及特征,以资源流转平衡及物质流路线为基础,对企业资源流转价值概念进行了界定,分析了资源价值的变化规律,构建了企业资源价值流转核算模型。在此基础上,以电解铝生产流程为例,对其资源的投入、消耗、产出及废弃价值的流转进行了核算,并绘制了与物质流路线相匹配的资源价值流转图。文章认为,企业通过资源有效利用价值与废弃物损失价值的计算,并确定废弃物环境损害价值,可对企业循环经济活动进行价值反映与分析,为企业挖掘资源利用潜力,提高循环利用效率,实现物质循环与价值流动的和谐统一与优化提供一种有效的管理手段。
According to the essence and characteristics of the enterprise resource value flow in circular economy, this paper defines the concept of the resource value flow and analysis its variation, constructs the model of enterprise resource value flow accounting based on resource flow balance and material flow routes, then take an electrolytic aluminum production process as an example, the input, consumption, output and disposal circulation value was accounted, and draws a resources value flow chart. This paper argues that the enterprises can determine the value of environmental damage by the calculation of effective use and waste value, which reflects and analyzes the eco- nomic activity. As an effective management tool, resource flow value accounting has the potential for enterprise to utilize resource, improves the circulation efficiency and achieve the harmony and optimization of value flow and material flow.
出处
《华东经济管理》
CSSCI
2011年第1期153-157,共5页
East China Economic Management
基金
教育部人文社科项目"基于循环经济的资源价值流研究"(09YJAZH104)
关键词
循环经济
资源价值
核算
circular economy
resource value
accounting
