循環(huán)經濟會計核算模式在白酒企業(yè)中的運用
發(fā)布時間：2018-10-05 15:22
【摘要】：本文從循環(huán)經濟會計核算模式出發(fā),詳細梳理了循環(huán)經濟模式下會計的基本理論、一般核算模式、財務評價模式以及披露模式等框架,同時簡單介紹了白酒企業(yè)對循環(huán)經濟的運用情況。在此基礎之上,探討了在白酒企業(yè)發(fā)展循環(huán)經濟的背景之下傳統會計核算模式的不足,并以此為切入點,詳細介紹了白酒企業(yè)的循環(huán)經濟會計核算模式,包括白酒企業(yè)循環(huán)經濟的會計目標、核算對象、會計要素的確認、循環(huán)經濟會計信息披露模式以及評價模式等。最后將理論分析與實際案例相結合,探討了在循環(huán)經濟的生產方式之下,A酒廠具體的循環(huán)經濟模式、循環(huán)經濟會計核算目標、循環(huán)經濟會計核算對象、MFCA的實際運用、循環(huán)經濟會計要素的確認、循環(huán)經濟會計信息的披露、循環(huán)經濟會計的財務分析以及由此給財務方面帶來的啟示,希望能在豐富循環(huán)經濟會計理論研究的同時,也為循環(huán)經濟會計在我國企業(yè)中的具體運用提供實踐經驗。
[Abstract]:In this paper, the basic theory, general accounting model, financial evaluation model and disclosure model of accounting under circular economy are analyzed in detail. At the same time, the application of circular economy in liquor enterprises was introduced. On this basis, this paper discusses the shortcomings of the traditional accounting model under the background of the development of circular economy in liquor enterprises, and takes it as a starting point to introduce in detail the accounting mode of circular economy in liquor enterprises. It includes accounting target, accounting object, confirmation of accounting elements, disclosure mode of accounting information and evaluation mode of circular economy in liquor enterprises. Finally, combining the theoretical analysis with practical cases, this paper discusses the concrete circular economy mode, the accounting target of circular economy, and the practical application of MFCA under the mode of production of circular economy. It is hoped that the confirmation of the elements of circular economy accounting, the disclosure of circular economy accounting information, the financial analysis of circular economy accounting and the implications for the financial aspects will enrich the theoretical research of circular economy accounting. It also provides practical experience for the concrete application of circular economy accounting in Chinese enterprises.
【學位授予單位】：西南科技大學
【學位級別】：碩士
【學位授予年份】：2015
【分類號】：F406.7;F426.82
本文編號：2253890
[Abstract]:In this paper, the basic theory, general accounting model, financial evaluation model and disclosure model of accounting under circular economy are analyzed in detail. At the same time, the application of circular economy in liquor enterprises was introduced. On this basis, this paper discusses the shortcomings of the traditional accounting model under the background of the development of circular economy in liquor enterprises, and takes it as a starting point to introduce in detail the accounting mode of circular economy in liquor enterprises. It includes accounting target, accounting object, confirmation of accounting elements, disclosure mode of accounting information and evaluation mode of circular economy in liquor enterprises. Finally, combining the theoretical analysis with practical cases, this paper discusses the concrete circular economy mode, the accounting target of circular economy, and the practical application of MFCA under the mode of production of circular economy. It is hoped that the confirmation of the elements of circular economy accounting, the disclosure of circular economy accounting information, the financial analysis of circular economy accounting and the implications for the financial aspects will enrich the theoretical research of circular economy accounting. It also provides practical experience for the concrete application of circular economy accounting in Chinese enterprises.
【學位授予單位】：西南科技大學
【學位級別】：碩士
【學位授予年份】：2015
【分類號】：F406.7;F426.82
【參考文獻】
相關碩士學位論文 前1條
1 劉明;環(huán)境會計信息披露問題探討[D];山東大學;2014年
，本文編號：2253890
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