摘要
资源价值流会计将废弃物作为“经济-环境”二维分析的链接点,成为有效整合都市圈废弃物资源,提升资源循环利用价值的一种环境管理会计工具。本文以都市圈工业固废资源化协同治理为独特视角,尝试将资源价值流会计的应用边界拓展至都市圈尺度,根据都市圈工业固废在城市内、跨城市、集中回收处理中心的物质流动与价值流转规律,构建了不同主体、不同层级、跨城市区域复杂网络共生的工业固废资源化价值流核算模型。进一步,以CZT都市圈为例,对锰渣资源化协同治理的价值流进行了核算与分析。该研究不仅拓展了环境管理会计的适用边界,也为推进都市圈工业固废资源的协同共治,提高工业固废综合利用率,打造“绿色都市圈”提供了新思路。
Resource value flow accounting takes waste as the link point of two-dimensional analysis of"economy-environment",and becomes an environmental management accounting tool to effectively integrate waste resources in metropolitan areas and improve the value of resource recycling.Taking the metropolitan circle industrial solid waste recycling collaborative governance as the unique perspective,this paper attempts to extend the application of resource value flow accounting boundary to the metropolitan circle scale.According to the laws of material flow and value flow of industrial solid waste with-in cities,across cities,and in centralized recycling processing centers in the metropolitan area,a value-flow accounting model for industrial solid waste recycling featuring complex network symbiosis among different subjects,at different levels,and across urban areas is constructed.Taking CZT metropolitan area as an example,the value flow of manganese slag recycling collaborative treatment is calculated and analyzed.This research not only provides theoreti-cal and method support for the development of Environmental Management accounting,but also shows new ideas for promoting the collaborative and co-governance of industrial solid waste resources in metropolitan areas to improve the comprehensive utilization rate of industrial solid waste and create a "green metropolitan area"
作者
金友良
曾辉祥
Jin Youliang;Zeng Huixiang
出处
《会计研究》
北大核心
2025年第3期69-81,共13页
Accounting Research
基金
国家社科基金面上项目(21BGL180)资助。
关键词
资源价值流会计
工业固废资源化
都市圈
协同治理
Resource Value Flow Accounting
Industrial Solid Waste Recycling
Metropolitan Area
Collaborative Management
