论资源流成本会计在铅锌冶炼业的应用

企业经济效益与环保效益的兼得，一直是现代企业追求的理想目标，资源流成本会计（Resource Flow Cost Accounting，RFCA）则提供了一个新的研究视角。RFCA根据资源流转平衡原理，以企业内部资源在各工序的物质流转路线为基础，通过描绘企业生产流程过程的资源投入、消耗、废弃等信息，追踪资源流转成本的时空转移，从而为企业挖掘资源利用潜力，提高循环利用效率提供一种有效的管理手段。对此，本文将以相关文献的集成创新为基础，通过对铅锌冶炼企业资源流的跟踪，探讨RFCA的应用原理、功效及实施的过程，构筑通用模式，可供冶金、化工等流程制造业借鉴。

The Application of Resource Flow Cost Accounting to Lead-Zinc Smelting Enterprise

It is the ideal objectives for enterprises to pursuit both economic efficiency and environmental benefits of enterprises, which may support a new research angle named Resource Flow Cost Accounting （RFCA）.In accordance with the circulation of internal resources material flow in different process, RFCA can depict the information of resonrces allocation, consumption and discard process, and track the time and space transfer of resource flow cost, and provide an effective management tool for enterprise by mining potential of resources use and improving recycle efficiency based on resource flow balance principle. In this paper, through tracking resources flow in lead-zinc smehing enterprise,it explores application principle, effectiveness and implementation process of RFCA,which can be used as a reference for metallurgical, chemical manufacturing processes industry by building generic model based on integrated innovation.