Study On Material Flow Cost Accounting From The Perspective Of Circular Economy

Under the national strategic guidance for the development of circular econo my,the metallurgical industry,building materials industry,textile factory,paper mill and iron and steel industry such as investment,energy-intensive,highly pol luting process manufacturing listed as key building circular industry system.Pro cess manufacturing is facing the dilemma of economic development and environ mental protection of traditional linear economic growth do not conform to the r equirements of the construction of ecological civilization in China,solving tradit ional circular economy development problem of the contradiction between econo mic development and environmental protection.Germany has put forward materi al flow cost accounting,which can calculate and supervise the enterprise develo pment economy and the protection environment contradictory question from the accounting theory.The successful experience of foreign enterprises,material flo w cost accounting makes up for the traditional accounting ignore waste emissio ns in the process of enterprise production and management and external damage problem,will waste the internalization of external damage cost,solve the probl em of environmental pollution from the source.It is of great significance for e nterprises to transform the economic growth mode of enterprises,especially the implementation of material flow cost accounting in the process manufacturing in dustry to reduce resource input and reduce costs.This article has been widely read domestic and foreign literature.Integratin g and innovating the essence of recycling economics,industrial ecology,environ mental economics and accounting,etc.From the perspective of developing circul ar economy,the theoretical framework of material flow cost accounting is const ructed,and the development cycle economy of material flow cost accounting in process manufacturing industry is studied.This article mainly discusses from th e following five parts,the first part,on the policy background of developing cir cular economy,this paper combines domestic and foreign literature research on circular economy and material flow cost accounting to lay a foundation for the research of this paper.The second part is summary of relevant theories,discussi ng the circular economy and material flow cost accounting of the core concepts and theoretical roots,and discussing the necessity and feasibility of implementi ng the material flow cost accounting to develop the circular economy.The third is to expound the basic theoretical framework of material flow cost accounting.Including the assumptions,functions,principles and objectives of material flow cost accounting,then it constructs the accounting principle and mathematical m odel of material flow cost accounting in circular economy.The fourth part is di scussing the industry overview of process manufacturing and the process of imp lementing material flow cost accounting in process manufacturing industry.Takin g steel enterprises of typical industries in process manufacturing as an example,the detailed process of implementing the accounting of material flow cost in st eel enterprises is explained in detail.Several Suggestions are put forward to ref erence for the process manufacturing industry to develop the circular economy b y implementing material flow cost accounting.It is hoped that through the rese arch of this paper,which can enrich and innovate the theoretical system of mat erial flow cost accounting,and provide recommendations for the development of the accounting of circular economy.