本文選題：核算體系　切入點(diǎn)：內(nèi)部資源流成本　出處：《江蘇大學(xué)》2017年碩士論文

【摘要】：近年來(lái),隨著供給側(cè)結(jié)構(gòu)性改革的不斷深化,國(guó)家不斷推進(jìn)各行各業(yè)結(jié)構(gòu)調(diào)整,矯正要素配置不合理,擴(kuò)大高質(zhì)量供給,提高全要素生產(chǎn)率,旨在滿足供給結(jié)構(gòu)對(duì)需求變化的適應(yīng)性和靈活性,促進(jìn)經(jīng)濟(jì)、社會(huì)的持續(xù)健康發(fā)展。從企業(yè)層面來(lái)說(shuō),供給側(cè)改革著重要求企業(yè)從生產(chǎn)端推動(dòng)綠色生產(chǎn),發(fā)展循環(huán)經(jīng)濟(jì),促進(jìn)資源的高效利用,減少資源浪費(fèi)。黨的十八屆五中全會(huì)將“推動(dòng)建立綠色低碳循環(huán)發(fā)展產(chǎn)業(yè)體系”作為新時(shí)期經(jīng)濟(jì)結(jié)構(gòu)調(diào)整的重點(diǎn)任務(wù)之一,可見(jiàn),發(fā)展循環(huán)經(jīng)濟(jì)已經(jīng)上升到國(guó)家意志,是我國(guó)經(jīng)濟(jì)、社會(huì)發(fā)展的重大戰(zhàn)略決策。在當(dāng)今資源逐漸匱乏,環(huán)境日益污染的大背景下,企業(yè)如何協(xié)調(diào)經(jīng)濟(jì)與環(huán)境的關(guān)系,如何有效的管理成本,減少資源浪費(fèi),提高資源使用效率成了當(dāng)務(wù)之急。目前,許多學(xué)者正在積極探索適合循環(huán)經(jīng)濟(jì)背景下的成本計(jì)量方法,并在理論和實(shí)踐的基礎(chǔ)上提出了資源流成本核算方法,它能在實(shí)際應(yīng)用中直觀地反映出企業(yè)生產(chǎn)工藝程序中每個(gè)環(huán)節(jié)的成本信息,有利于企業(yè)進(jìn)行成本信息的統(tǒng)計(jì)分配以及環(huán)境成本信息的披露。S公司是一家堅(jiān)持發(fā)展循環(huán)經(jīng)濟(jì)的鋼鐵企業(yè),因此本文嘗試在S公司構(gòu)建資源流成本核算體系,通過(guò)核算體系的應(yīng)用,管理資源流成本,同時(shí)也希望給類似流程制造企業(yè)的成本核算及管理,提供有價(jià)值的參考。本文結(jié)合了科學(xué)的研究方法,以資源流成本核算體系為研究對(duì)象,闡述了資源流成本會(huì)計(jì)的相關(guān)概念,系統(tǒng)梳理了國(guó)內(nèi)外文獻(xiàn);其次,在研究S公司成本核算的現(xiàn)狀和問(wèn)題的基礎(chǔ)上,論證了S公司實(shí)施資源流成本會(huì)計(jì)的必要性和可行性,并構(gòu)建其資源流成本核算體系;然后,核算了S公司內(nèi)部資源流成本和外部環(huán)境損害成本,并進(jìn)行結(jié)果分析,旨在挖掘生產(chǎn)流程中的成本管理漏洞,并針對(duì)資源流成本核算體系的實(shí)施提出相關(guān)建議。經(jīng)過(guò)深入研究,本文認(rèn)為可以構(gòu)建S公司資源流成本核算體系并實(shí)施,該方法有助于S公司找到循環(huán)經(jīng)濟(jì)發(fā)展過(guò)程中的成本改善點(diǎn),優(yōu)化生產(chǎn),并且外部環(huán)境損害成本的核算也量化了企業(yè)應(yīng)該承擔(dān)的社會(huì)成本。
[Abstract]:In recent years, with the deepening of the structural reform on the supply side, the state has been pushing forward the adjustment of various industries' structure, rectifying the unreasonable allocation of factors, expanding the high-quality supply, and improving the total factor productivity.The purpose is to meet the adaptability and flexibility of supply structure to the change of demand and to promote the sustainable and healthy development of economy and society.At the enterprise level, supply-side reform requires enterprises to promote green production from the production end, develop circular economy, promote efficient utilization of resources and reduce waste of resources.The Fifth Plenary session of the 18th CPC Central Committee made "promoting the establishment of an industrial system of green low-carbon recycling development" as the focus of the economic restructuring in the new period, Ren Wuzhi. It can be seen that the development of circular economy has risen to the will of the state and is the economy of our country.Major strategic decisions for social development.Under the background of resource scarcity and environmental pollution, how to coordinate the relationship between economy and environment, how to manage cost effectively, how to reduce waste of resources and improve the efficiency of resource utilization become urgent.At present, many scholars are actively exploring the cost measurement method suitable for circular economy, and put forward the cost accounting method of resource flow on the basis of theory and practice.It can intuitively reflect the cost information of every link in the production process of the enterprise in the practical application.The company is a steel enterprise which insists on developing circular economy, so this paper tries to construct the cost accounting system of resource flow in S company.Through the application of accounting system, the cost of resource flow can be managed. At the same time, it is hoped to provide valuable reference for the cost accounting and management of similar process manufacturing enterprises.This article combines the scientific research method, takes the resource flow cost accounting system as the research object, elaborated the related concept of the resource flow cost accounting, systematically combed the domestic and foreign literature; secondly,On the basis of studying the current situation and problems of S company's cost accounting, this paper demonstrates the necessity and feasibility of S company's carrying out resource flow cost accounting, and constructs its resource flow cost accounting system.The internal resource flow cost and external environment damage cost of S Company are calculated, and the results are analyzed. The purpose of this paper is to excavate the cost management loopholes in the production process, and to put forward some relevant suggestions for the implementation of the resource flow cost accounting system.After in-depth study, this paper thinks that the cost accounting system of resource flow of S company can be constructed and implemented. This method can help S company to find the cost improvement point in the process of circular economy development and optimize production.And the external environment damage cost accounting also quantifies the social cost which the enterprise should bear.
【學(xué)位授予單位】：江蘇大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F426.31;F406.7

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