| As an important component of China’s agricultural industrial system,pig breeding industry has rapidly developed with the adjustment of China’s industrial structure and the demand brought by the improvement of people’s living standards.The comprehensive production capacity and market support ability of the pig breeding industry has improved to some extent,which has basically satisfied China’s market consumption demand for pork and processed products.However,environmental pollution caused by pig breeding wastes has become increasingly serious at the same time.Unlike the industrial production,pig production will inevitably produce wastes,such as feces,urine,and odorous gases.If it is discharged without a certain treatment,it will create great pollution problem to the external environment,such as soil,water,and atmosphere.With more of an emphasis on the construction of ecological civilization,circular economy model,and environment-friendly society,the issues of resource conservation and environmental protection in the process of pig breeding have been incorporated into the national macro-control and are subject to strict national environmental management.This not only requires accounting information to provide resources input costs but also reveals the cost of external environmental damage and its governance.However,it is not clearly demonstrated that the investment in pig breeding resources is "reduced" in the traditional cost accounting of pig breeding in China.The cost of external environmental damage caused by waste discharge has not been included in the accounting,and some pollution control costs have not been measured separately.Governance income has not been clearly measured.At present,the traditional cost of China’s pig breeding is an "incomplete" cost,and the essence of resource value flow cost accounting is to measure the effective use cost of resources in the use process and the external environmental damage cost of waste from both material flow and value flow.As for its governance,its accounting objectives are closely related to circular economy,and it focuses on the efficient use and recycling of resources.Therefore,the introduction of the resource value flow cost accounting system on the basis of traditional cost accounting can more fully account for the costs incurred in the pig breeding process,making up for the fact that the accounting information provided by traditional cost accounting can hardly meet the deficiencies of circular economy evaluation and decision-making.Putting the resource input and "reduction" of the pig breeding process,the cost of damage to the external environment,pollution control costs and income into a calculation system,it not only focusing on the economic benefits of pig farming,but also taking into account environmental benefits,resource value flow cost accounting system has important practical significance for the ecological,highefficiency and sustainable development of pig breeding industry.This paper focuses on the perspective of circular economy and environmental accounting,based on the existing resource value flow cost accounting model,systematically explains the objectives and principles of resource value flow cost accounting of pig breeding,and specifically analyzes the main items of resource value flow cost accounting of pig breeding.In other words,these items include resource input,"reduction",external environmental damage cost,cost and income of pollution control,and designing a resource value flow cost accounting system of pig breeding,thus constructing a theoretical analysis framework that meets the resource value flow cost accounting of pig breeding.secondly,describing the main methods and problems of Chinese pig breeding waste disposal,and comparing the differences in the traditional cost accounting of pig breeding in different regions and different farming scales.thirdly,we design the resource value flow cost accounting system of pig breeding to calculate the total classification cost of pig breeding,and incorporate the recourse and data in the last 10 years from China pig farming into the calculation of the cost flow of pig breeding resource value flow to verify the feasibility of the value flow costing system in this paper for the pig breeding resources.Fourth,the case analysis demonstrates the necessity and operability of the cost accounting of the value flow of pig breeding resources.Through a more typical case analysis,it fully demonstrates the resource value flow cost accounting system of pig breeding to meet the requirements of circular economy for cost accounting.By analyzing and comparing the differences between hog production efficiency under the traditional cost accounting and the cost value flow cost accounting system of pig production,it is demonstrated from the mathematical analysis that the value flow costing of pig breeding resources is conducive to accurately assess the production efficiency of pig breeding.Finally,it provides empirical evidence for the management of circular economy and the formulation of relevant circular economic policies for the relevant management departments,and provides policy recommendations for the pig industry to achieve both economic and environmental benefits at the same time.Based on the above research,this paper draws the following conclusions:(1)At present,the traditional cost accounting of pig breeding widely used in China is "incomplete" cost accounting.With the rapid economic development,increasingly serious environmental pollution,and increasingly stringent environmental regulations,the traditional method of cost accounting in China’s pig breeding shows obvious shortcomings,that is,the traditional cost accounting for pig breeding does not clearly reflect the reduction of investment in pig breeding resources.The cost of external environmental damage caused by waste discharge has not been included in the accounting,part of the pollution control cost has not been measured separately,and pollution treatment income has not been clearly measured.(2)The resource value flow cost accounting is in line with the national requirements for vigorously advocating the development of circular economy.From the perspective of circular economy and environmental accounting,this paper bases on the current resource value flow costing model and uses environmental resource economics,sustainable development,agricultural ecological economics,cyclical economics,environmental accounting,and other classics,analyzing the resource value flow cost accounting of pig breeding,and a theoretical analysis framework for the cost accounting of the value stream of pig breeding resources was constructed.This paper explains the objectives and basic principles of the resource value flow cost accounting of pig breeding,and analyze the framework for the theoretical analysis of the resource value flow cost accounting of pig breeding,and analyze the main items of resource value flow cost accounting of pig breeding,ie resource input and "reduction",the cost of external environmental damage,the cost and income of pollution control,and design the resource value flow cost accounting system of pig breeding.The resource value flow cost accounting method can not only achieve the functions of traditional cost accounting related to pricing decisions,profit management,and preparation of statements,but also include the cost of external environmental damage incurred in the process of pig breeding into the scope of cost accounting,which is the main body of pig breeding.And related management departments provided information on the improvement of resource utilization efficiency,reduction of waste emission,and reduction of environmental damage.The governance costs and income have also been confirmed,providing reliable and comprehensive accounting information for reducing environmental pollution and increasing economic income through pollution control of pig breeding.Providing empirical evidence for the relevant management departments to carry out circular economy management and formulate circular economy policies.(3)There are certain differences between pig breeding unit costs and different cost items in different breeding scales and different regions under traditional costing methods for live pig breeding.As the scale increases,the annual average total cost per pig decreases.For different farming scales,the average annual cost per head for large-scale rearing is the lowest among the four rearing methods in the average annual total cost of pig breeding from 2005 to 2015,followed by medium-sized rearing methods,and small scale rearing.The total cost of each head of the pattern is ranked second,and the total cost per head of the rearing rearing method is the highest among the four feeding methods.For different breeding scales in different regions,the average annual total cost of the middle and northeastern free-living households is the lowest,the average annual total cost is highest in the west,the second highest in the central region,and the third highest in the east;The average annual total cost is the lowest,and the average annual total cost is the highest in the central region.The average annual total cost in the western region is slightly higher than that in the eastern region,ranking second in the eastern region and the third in the eastern region;The average total cost is the lowest,and the average annual total cost is the highest in the central region.The average annual total cost in the eastern region is higher than that in the western region,ranking the second place,and the third in the western region;the average annual total amount of large-scale farming in the northeast region The lowest cost is the highest average annual cost in the eastern region,the second in the central region,and the third in the western region.(4)This paper has designed a resource value flow cost accounting system of pig breeding that expands the scope of cost accounting of pig breeding,clearly categorizes cost accounting items,and discloses pig production cost reports,and incorporates resources and data from pig farming in China for the past 10 years.The resource value flow cost accounting system of pig breeding validates the feasibility of the value flow costing system of pig breeding resources designed in this paper.The study found that there are certain differences in resource input costs between different farming scales and different regions.There was a positive "reduction" in China’s pig breeding resource investment in 2015;as the scale of hog breeding continued to expand,the cost of environmental damage has shown an increasing trend year by year;the cost of pig breeding and pollution control facilities and equipment has been concretely reflected in finance.The main body of hog breeding has generated a certain amount of "income" while investing in pollution control equipment,but in reality,The financial conversion rate of pollution control income still needs to be further improved.(5)The case study proves that the resource value flow cost accounting of pig breeding meets the operability requirements for the implementation of circular economy and is conducive to the coordinated development of resource conservation and environmental friendliness.This paper carries on the concrete accounting analysis to the investigation sample according to the resource value flow cost accounting plan.Pig breeding farms have adopted advanced resources to "reduce" aquaculture equipment when they are put into operation.At the same time,they have also established a waste disposal center.The sewage and dead pig harmless treatment system has treated the waste and has truly realized waste.Zero-pollution emissions,while generating a certain amount of income at the same time as the waste disposal,the resource value-flow cost accounting scheme of the T-hog farm meets the feasibility requirements for the implementation of circular economy,which is conducive to the coordinated development of resource conservation and environmental friendliness.M pig farms constructed the relate pollution treatment facilities after they are put into use.Through comparison and analysis before and after the completion of the third phase of M pig farms,it can be known that M pig farms have invested resources after adopting advanced breeding equipment."Reduction" has increased labor productivity,and the input cost of hog breeding resources has been reduced to a certain extent.At the same time,biogas projects and other sewage treatment facilities have been built and discharged,sewage treatment centers have treated wastes,and the hog breeding process has been implemented.There is basically no external environmental damage cost,and a certain amount of income is generated at the same time as the waste disposal.The resource value flow cost accounting scheme of the M pig farm meets the feasibility requirements for the implementation of circular economy,which is conducive to the realization of resource conservation.Collaborate with environment-friendly development.Therefore,the resource value flow cost accounting method meets the requirements of the circular economy and is conducive to motivating pig husbandry subjects to introduce advanced aquaculture equipment to promote the "reduction" of resource input,increase labor productivity,and reduce the input cost of hog breeding resources to a certain extent;Incentives for pig husbandry to reduce pollution to the environment and reduce the cost of external environmental damage to hog breeding;It will help stimulate the main pig hog farmers to strengthen the pollution control of pig breeding,realize a certain amount of governance income,and finally realize the resource conservation and environmental friendliness of hog breeding development.(6)This paper compares and analyzes the differences in the total factor productivity of pig production with traditional cost accounting and resource value flow cost accounting.The study finds that the total factor productivity of pig breeding is overestimated under the traditional cost accounting for pig breeding,and the resource value stream is introduced.The cost accounting method can more reasonably assess the total factor productivity of pig farming.This paper compares the efficiency of production(static)and total factor productivity(dynamic)from the traditional cost accounting of pig breeding and the production efficiency of resource value flow costing.Compared with the pig production under the traditional cost accounting and the resource value flow cost accounting of pig breeding,the national average pig technical efficiency,technical progress rate and total factor productivity all showed a downward trend,indicating that the environment is not The expected output has a significant impact on the productivity of pig breeding.The total factor productivity of pig breeding under the traditional costing of pig breeding is overestimated.The cost information provided by the traditional costs of pig breeding will mislead pig production decisions.On the basis of traditional cost accounting,the introduction of the resource value flow cost accounting of pig breeding can more reasonably assess the total factor productivity of pig breeding,thus providing relatively complete cost accounting information for production decisions.Based on the Malmquist productivity index method and its decomposition techniques,the calculation results show that the overall production efficiency(TFP)of China’s hog production was not high from 2005 to 2015,mainly because of the technological progress rate(TECH).Lower and undesired outputs(external environmental damage costs)are too high;it is also found that the total factor productivity of pig production in northeastern,central,eastern and western regions of China has not reached the level of efficiency,that is,TFP is less than 1.Based on the above research conclusions,this paper puts forward corresponding policy recommendations,mainly including:(1)Further subdividing part of the cost of live pig breeding projects,providing accounting information for the main body to increase production efficiency,and providing basis for relevant administrative departments to formulate pollution treatment subsidy policies.(2)Promoting the quantification of external environmental damage costs and including them in cost accounting.Through the collection of environmental protection taxes,the cultivating subjects are required to calculate the "external environmental damage cost" based on the amount of environmental protection tax payable,which is finally included in resource value flow cost accounting of pig breeding.(3)The relevant government departments gradually promote the application of the resource value flow cost accounting of pig breeding according to the local pig breeding situation.The accounting information provided by the resource value flow cost accounting system of pig breeding can provide empirical evidence for the management of circular economy and relevant circular economy policies of relevant management departments,and provide policy recommendations for the realization of economic benefits and environmental benefits of the pig breeding industry.The possible innovations in this paper are as follows:(1)Based on the defects and limitations of traditional cost accounting methods for graduate pigs,this paper introduces the cost flow costing of pig breeding from the perspective of circular economy and environmental accounting,and the traditional cost accounting of pig breeding.Designed a theoretically feasible resource value flow cost accounting system of pig breeding,which can more fully account for the costs incurred during pig breeding,and made up for the fact that the accounting information provided by traditional cost accounting can hardly satisfy circular economy evaluation and decision making.The lack of defects has enriched the accounting information system for pig breeding.And by including the data and data of China pig farming in the past 10 years into the resource value flow cost accounting of pig breeding,we verified the feasibility of the resource value flow cost accounting of pig breeding designed in this paper.The "reduction" of resource input and the cost of pollution control have been clearly reflected and measured.The main body of hog breeding has generated a certain "income" while investing in equipment to control pollution.(2)Through the analysis of specific case studies,this paper verifies that the resource value flow cost accounting of pig breeding meets the requirements for the operability and effectiveness of the implementation of circular economy.Under the calculation of resource value flow costs,the hog breeding subjects reduce their resources through resource input."Restructuring" and managing external environmental damage costs can promote the efficient use and recycling of resources,and obtain certain income through pollution control,so as to motivate the hog breeding subject to increase the treatment of external damage to the environment and achieve economic and environmental benefits.(3)Proposing ways to promote the quantification of external environmental damage costs and include cost accounting.The environmental protection tax shall be levied on the pig farms other than the individual households on a tax-by-tax basis.The farms that adopt waste disposal measures shall be given tax reductions and exemptions according to the effects of pollution control at the same time.In the form of an environmental protection tax,the main body of the breeding enterprise is required to calculate the "external environmental damage cost" based on the amount of environmental protection tax payable,and finally incorporate it into the resource value flow cost accounting of pig breeding. |
