东北石油大学本科生毕业设计论文.docx

东北石油大学本科生毕业设计（论文） PAGE PAGE III 摘 要 面对资源约束与环境污染的严峻问题，环境管理会计发展出资源价值流转会计这一新的学科分支。它依据流量管理的思想，以实现利润最大和环境友好的协同效应为目标，对原材料、能源等物质在企业产品生命周期跨度内发生的物量变化进行价值的确认、计量和报告，并对此进行分析与评价，可为企业进行环境经营决策提供相关且有用的信息。 本文主要对资源价值流转会计核算问题进行研究，介绍了研究背景和意义、国内外研究现状，从思想理念基础和学科理论基础两方面阐述了资源价值流转会计的理论基础，在此基础上，分析了资源价值流转会计的理论框架，包括资源价值流转会计产生与确立的历程、相关概念的界定、核算对象和职能及计量属性；然后重点对资源价值流转会计的核算模型和成本计算方法进行了分析，提出其核算的具体方法和步骤；最后选择样本企业进行了案例分析，将理论研究与实际运用结合起来，通过计算与分析为企业资源价值的可持续流转提供依据。 关键词：资源价值流转；外部环境损害；正制品；负制品 Abstract Faced with severe resource constraints and environmental pollution problems, environmental management accounting developed this new resource value flow accounting branch. It according to the traffic management ideas, to achieve maximum profit and environmental friendly synergy effect as the goal, for raw materials, energy and other material in the enterprise product lifecycle span to the volume of changes in value recognition, measurement and reporting, and analysis and evaluation, and can environment for enterprise management decision provides relevant and useful information. This paper mainly study of resources value flow accounting issues, first introduced the research background and significance, research status at home and abroad, from two aspects of ideological concept and discipline theory basis elaborated the resource value flow accounting theoretical basis, on this basis, the analysis of the resource value flow accounting theoretical framework, including resource value flow generation and establishment of the accounting process, definition of related concepts, accounting object and function and measurement attributes; Then the calculation model of the resource value flow accounting and cost calculation methods are analyzed, and puts forward the accounting of the specific methods and steps; Finally select sample enterprise has carried on the case analysis, combining theoretical research and practical application, through calculation and analysis provide the basis for sustainable flow of enterprise