| 基于环境经营的物料流量成本会计及应用 |
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| 引用本文： | 冯巧根. 基于环境经营的物料流量成本会计及应用[J]. 会计研究, 2008, 0(12) |
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| 作者姓名： | 冯巧根 |
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| 作者单位： | 南京大学商学院会计学系,210093 |
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| 基金项目： | 国家社会科学基金，日本文部科学省科学研究补助金资助项目，教育部哲学社会科学创新基地项目 |
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| 摘 要： | 以环境资源节约为导向的环境管理会计突出强调企业的环境经营。作为环境管理会计重要组成部分,物料流量成本会计是实施环境经营的一种重要手段,物料流量成本会计能够实现企业经营与环境保护的有机统一。本文还结合个案对此加以探讨。
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| 关 键 词： | 环境经营 环境管理会计 物料流量成本会计 |
Material Flow Cost Accounting Based on Environment Management and Its Application |
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| Feng Qiaogen. Material Flow Cost Accounting Based on Environment Management and Its Application[J]. Accounting Research, 2008, 0(12) |
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| Authors: | Feng Qiaogen |
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| Abstract: | Environmental management accounting oriented to resource-saving focuses on environment management of enterprises.As one of most important parts of environmental management accounting,material flow cost accounting(MFCA) may play a crucial role on environment management.The introduction of MFCA helps to integrate the business management and environment protection.This paper presents a case study on TNB,a famous pharmaceutical company. |
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