本文選題：物料流量成本會計 + 3R政策　； 參考：《太原理工大學》2012年碩士論文

【摘要】：環(huán)境狀況日益惡化,世界各國將兼顧經濟發(fā)展與環(huán)境保護作為各自經濟發(fā)展的重要指導思想,積極貫徹執(zhí)行循環(huán)經濟政策,日本的3R政策便是最為突出的標志。作為世界第二大經濟體的中國,完成環(huán)境保護與經濟發(fā)展的雙重任務近年來已越顯迫切。隨著社會公眾環(huán)保意識的逐漸增強,企業(yè)所應承擔的社會環(huán)保責任也備受關注,企業(yè)不得不將環(huán)境因素納入其經營戰(zhàn)略中。將物料流量成本會計應用于企業(yè)的生產流程,依據(jù)物質流平衡原理,從降低物料消耗的角度,能使管理者了解每道工序產生的廢棄物數(shù)量、成本及比重,進而為制定相關決策提供關鍵性的信息,通過企業(yè)不斷更新生產技術及設備,減少廢棄物的產生,最終達到經濟效益與環(huán)境管理“共贏”的目的。 因此,在我國3R政策實施重點領域中應用物料流量成本會計有著非常重要的意義。本文通過研究分析國內外為貫徹實施3R政策而應用物料流量成本會計的現(xiàn)狀,以期對我國3R政策實施重點領域中應用物料流量成本會計提供借鑒的思路及建議。首先,分析國內外3R政策的研究現(xiàn)狀,并在此基礎上總結了我國企業(yè)應用物料流量成本會計對3R政策實施的推動意義；其次,對物料流量成本會計的運行機理進行了深入的探討,包括研究物料流量成本會計的理論及實施前提,從物質流平衡原理的角度入手分析了物料流量成本會計的核算模式,提出了我國3R政策實施重點領域的應用思路,并著重對資源循環(huán)應用領域進行了物料流量成本會計核算模式的改良；再次,從某公司的煉焦項目入手,具體分析了我國3R政策實施重點領域中物料流量成本會計核算模式的應用過程,從物料流量成本矩陣及數(shù)據(jù)流程圖來分析物料損失產生的原因,針對性的提出改進措施,并對其預期效果進行評析；最后,通過對國內外物料流量成本會計應用現(xiàn)狀的研究及具體項目的案例分析,提出我國3R實施重點領域企業(yè)應用物料流量成本會計核算模式的對策與建議：制定物料流量成本會計的相關規(guī)范和實施標準、建立適合我國企業(yè)的物料流量成本會計核算體系、構建產官學研究平臺促進物料流量成本會計的理論研究、鼓勵企業(yè)進行物料流量成本會計應用試點以及結合ERP系統(tǒng)促進物料流量成本會計的推廣應用等。
[Abstract]:The environmental situation is getting worse day by day. Countries all over the world take the consideration of economic development and environmental protection as the important guiding ideology of their economic development and carry out the circular economy policy actively. The 3R policy of Japan is the most prominent symbol. As the second largest economy in the world, it is more and more urgent for China to fulfill the dual task of environmental protection and economic development in recent years. With the increasing public awareness of environmental protection, enterprises should bear the social environmental protection responsibility is also concerned, the enterprise has to incorporate environmental factors into its business strategy. The material flow cost accounting is applied to the production process of the enterprise. According to the principle of material flow balance and from the angle of reducing the material consumption, the managers can understand the quantity, cost and proportion of the waste produced by each process. Then it provides the key information for making the relevant decision, through the enterprise unceasingly renewing the production technology and the equipment, reduces the waste generation, finally achieves the economic benefit and the environment management "win-win" goal. Therefore, it is of great significance to apply cost accounting of material flow in the key areas of implementing 3R policy in China. This paper analyzes the current situation of applying material flow cost accounting in order to implement 3R policy at home and abroad, in order to provide reference ideas and suggestions for the application of material flow cost accounting in the key areas of implementing 3R policy in China. Firstly, it analyzes the research status of 3R policy at home and abroad, and summarizes the significance of applying cost accounting of material flow to the implementation of 3R policy. This paper probes into the operation mechanism of material flow cost accounting, including the study of the theory and implementation premise of material flow cost accounting, and analyzes the accounting mode of material flow cost accounting from the angle of material flow balance principle. This paper puts forward the application idea of the key field of implementing 3R policy in our country, and focuses on improving the cost accounting model of material flow in the field of resource circulation application. Thirdly, starting with the coking project of a company, This paper analyzes the application process of material flow cost accounting model in the key area of implementing 3R policy in China, analyzes the causes of material loss from material flow cost matrix and data flow chart, and puts forward some improvement measures. Finally, through the domestic and foreign material flow cost accounting application situation research and the concrete project case analysis, This paper puts forward the countermeasures and suggestions of applying the cost accounting model of material flow to the enterprises in the key field of 3R in our country: to establish the relevant norms and standards of material flow cost accounting, and to establish the accounting system of material flow cost accounting suitable for our country's enterprises. The research platform of production officials should be constructed to promote the theoretical research of material flow cost accounting, to encourage enterprises to carry out pilot projects of material flow cost accounting and to promote the popularization and application of material flow cost accounting in combination with ERP system.
【學位授予單位】：太原理工大學
【學位級別】：碩士
【學位授予年份】：2012
【分類號】：TH222

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