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基于物质流视角的财务管理创新
引用本文:曾欧. 基于物质流视角的财务管理创新[J]. 事业财会, 2011, 0(3)
作者姓名:曾欧
作者单位:湖南工业大学包装与材料工程学院;
摘    要:循环经济是企业转变经济增长方式、培育和提升竞争力,实现企业生存、发展与自然和谐统一的新型发展模式。财务管理是实现循环经济的基础工作和保障。物质流作为循环经济的核心调控手段,将它纳入财务管理体系已成为未来企业会计的一个重要工作。本文从物质流视角,以绿色经济核算理论为基础,对财务管理提出创新方法和建议。

关 键 词:循环经济  物质流  财务管理  绿色核算  

Financial Management Innovation based on Perspective of Material Flow
ZENG Ou Hunan University of Technology,Zhuzhou. Financial Management Innovation based on Perspective of Material Flow[J]. , 2011, 0(3)
Authors:ZENG Ou Hunan University of Technology  Zhuzhou
Affiliation:ZENG Ou Hunan University of Technology,Zhuzhou 412000
Abstract:The circular economy is a new development model for enterprise.The model will not only contribute to the transformation of economy development model and the growth and enhancement of the competitive power,but also help enterprise to survive and develop with nature harmoniously.Financial management is the basic work and security for circular economy.As a core control means for circular economy,material flow will be brought into financial management system,which should have become an important work for enterp...
Keywords:Circular Economy  Material Flow  Financial Management  Green Accounting  
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