试论循环经济视角下建材企业会计的应对之策（Discussion on Countermeasures of accounting for building materials enterprises from the perspective of circular economy）.docVIP

试论循环经济视角下建材企业会计的应对之策（Discussion on Countermeasures of accounting for building materials enterprises from the perspective of circular economy） 50% of the energy-saving building design, heating system, residential and public buildings of central heating in the city wide implementation of the construction of small towns, the new construction requirements, the citys original building energy-saving system transformation, new air conditioning technology, widely promote energy-efficient windows and new wall materials, Solar Geothermal and other renewable energy use in buildings the use of all of the building materials enterprises put forward higher requirements, but also directly affects the reconstruction and innovation of accounting system of building materials enterprises. From the accounting point of view, the implementation challenges of circular economy and low carbon economy mainly lies in the production and investment decisions (including clean production, saving production, low carbon production), the carbon emissions of the confirmation and measurement of accounting, investment, material recycling business accounting matters, recycling (from the internal to the industry then to the social aspect) disclosure of accounting information and accounting evaluation issues, accounting evaluation and so on, are rarely involved in the past in accounting. With the deepening of the circular economy and low-carbon economy, the accounting of building materials enterprises must face the challenges of circular economy and low-carbon economy. Only the timely understanding, timely action in accounting research, accounting and accounting practice to summarize the relevant theory and practice, in order to promote the development of circular economy and low carbon economy at the same time, give full play to the basic role of accounting and tools, to achieve a fundamental change in the way of enterprise development, and promote the sustainable development of enterprises, enhance the c