MFCA Development In Japan And Its Implications For China

China’s economic growth is still in the status of high input, low output, and waste a lot of resources, low input and output widespread. As an important part of the social economy enterprises as a main micro only conform to the trend of China’s development, and constantly improve their competitiveness, reduce their pollutant emissions, reducing the burden on the environment, and actively participate in or organize relevant environmental improvement activities, to assume their social responsibility to be the decisive factor in business survival and development. Therefore, enterprises must make their own production and the impact on the environment to combine the value and significance of comprehensive evaluation of enterprise itself, as well as energy companies are eager to have a comprehensive accounting of the emergence of a comprehensive record of the business environment, It can provide the necessary reference information for enterprise management and decision-making. The end of the century, resulting in a material flow cost accounting and cost accounting to the combination of material flow accounting, attracted the attention of many countries. September 2011 International Organization for Standardization issued ISO14051, namely "Environmental management-MFCAgeneral framework of principles to achieve the MFCA international standardization. The method for companies to reduce pollutant emissions and reduce manufacturing costs, benefits and win-win economic environment. However, domestic awareness for material flow cost accounting is low, the use of this method is less and less. Therefore, the relevant material flow cost accounting theory and applied research, the experience of material flow cost accounting practices of the developed countries for our successful introduction of material flow cost accounting has some practical significance. The study adopts literature research methods, empirical research and comparative analysis, combined with China’s national conditions, the introduction of specific measures for Japan and examples of material flow cost accounting A companies were analyzed on the basis of presented materials suitable for China Flow cost accounting method for introducing and specific recommendations, will promote China’s enterprises to reduce waste emissions, reduce production costs and improve the competitiveness of enterprises, has a very important role.