【摘要】：本文從循環(huán)經(jīng)濟(jì)會計(jì)核算模式出發(fā),詳細(xì)梳理了循環(huán)經(jīng)濟(jì)模式下會計(jì)的基本理論、一般核算模式、財(cái)務(wù)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(jīng)濟(jì)的運(yùn)用情況。在此基礎(chǔ)之上,探討了在白酒企業(yè)發(fā)展循環(huán)經(jīng)濟(jì)的背景之下傳統(tǒng)會計(jì)核算模式的不足,并以此為切入點(diǎn),詳細(xì)介紹了白酒企業(yè)的循環(huán)經(jīng)濟(jì)會計(jì)核算模式,包括白酒企業(yè)循環(huán)經(jīng)濟(jì)的會計(jì)目標(biāo)、核算對象、會計(jì)要素的確認(rèn)、循環(huán)經(jīng)濟(jì)會計(jì)信息披露模式以及評價模式等。最后將理論分析與實(shí)際案例相結(jié)合,探討了在循環(huán)經(jīng)濟(jì)的生產(chǎn)方式之下,A酒廠具體的循環(huán)經(jīng)濟(jì)模式、循環(huán)經(jīng)濟(jì)會計(jì)核算目標(biāo)、循環(huán)經(jīng)濟(jì)會計(jì)核算對象、MFCA的實(shí)際運(yùn)用、循環(huán)經(jīng)濟(jì)會計(jì)要素的確認(rèn)、循環(huán)經(jīng)濟(jì)會計(jì)信息的披露、循環(huán)經(jīng)濟(jì)會計(jì)的財(cái)務(wù)分析以及由此給財(cái)務(wù)方面帶來的啟示,希望能在豐富循環(huán)經(jīng)濟(jì)會計(jì)理論研究的同時,也為循環(huán)經(jīng)濟(jì)會計(jì)在我國企業(yè)中的具體運(yùn)用提供實(shí)踐經(jīng)驗(yàn)。
[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(xué)位授予單位】：西南科技大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2015
【分類號】：F406.7;F426.82

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相關(guān)碩士學(xué)位論文 前1條

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本文編號：2253890