摘要
水泥行业持续推进水泥窑协同消纳生活垃圾项目,但面临"有消纳、不经济"的局面。作为有效的循环经济协同管理工具,资源价值流转会计坚持绿色发展理念,立足于资源效率提升与环境污染改善,为水泥窑的"企业-城市"协同消纳业务提供综合价值评定,进而推动水泥行业生产发展与生活垃圾污染防治,形成了污染治理新思路。因此,本文从水泥窑垃圾处置工艺出发,拓展研究范围至垃圾废弃、收集运输阶段所形成的生活垃圾协同消纳链,构建组织间的链上资源价值流转会计分析体系,并应用于实践案例的示范中,为我国水泥行业协同消纳生活垃圾的经济性分析提供了新的价值管理方法。
Cement industry continuously promotes domestic waste disposal project by using cement kiln collaboratively.The project is good for waste to reduce but increase financial stress of the enterprises.As an useful collaborative management tools of the circular economy,resource value flow accounting(RVFA)can improve resource efficiency and environmental pollution.Meanwhile,RVFA develops a new idea of pollution control through comprehensive evaluating the kiln’s collaborative activities existing between enterprises and municipal to coordinate cement industry production development and domestic waste pollution prevention.Therefore,this paper bases on the process of domestic waste disposal by kiln,and expands research scope from enterprise to collaborative disposal chain including the phase of abandon,collect,transport and et.In order to constructing a chain’s RVFA system applied in different organizations.Based on this,the chain’s RVFA system will be applied in a case for explanation.RVFA system could offer a new method of value management to analysis the economic feasibility for cement decisions about collaborative waste disposal projects.
出处
《会计研究》
CSSCI
北大核心
2019年第12期85-91,共7页
Accounting Research
基金
国家社科基金青年项目“水泥行业协同消纳城市废弃物的资源价值流转研究”(18CJY017)的阶段性研究成果。
关键词
资源价值流转会计
水泥行业
生活垃圾
协同消纳
Resource Value Flow Accounting(RVFA)
Cement Industry
Domestic Waste
Co-processing
