循环经济价值链的系统思想与管理会计方法的契合

体现新的经济运行与发展模式的循环经济系统,具有应对内外部非均衡因素非线性作用的自组织能力,与其相互依存的价值链则构成了资源循环流动、反复利用的闭环反馈链.服务于价值链管理,伴随价值链的延伸、演变而创新发展的现代管理会计,基于系统思想的方法论,适应循环经济的要求,以其独特的会计方法,提供循环经济价值链运作及其内外部环境的相关信息,发挥系统预测、决策、规划、控制及评价的功能,在循环经济价值链的重构与优化控制中实现了与系统思想的高度契合.

The Agreement of Systematic ideas in Circular Economy Value Chain and Management Accounting Methods

Circular economic system,which represents the novel economic operation and development models,possesses self-organization ability to dispose the nonlinear effects from internal and external disequilibrium;the interdependent value chain constitutes a closed loop feedback chain of recycling resources.Modern management accounting,which serves value chain management,develops with the extension and evolution of value chain,based on the requirements of circular economy,with its unique accounting method,provides information on the operation and the internal/external environments of circular economy value chain,exerts the forecasting,decision-making,planning,controlling and assessing functions of the system and realized the agreement with the systematic ideas in the reconstruction and optimization control of circular economy value chain.