节约型企业会计问题研究-会计学专业论文.docxVIP

内在摘要 经济学是一门研究稀缺资源在各种可供选择的用途中进行有效配置的科学. 会计的目标之一就是反映和控制经济活动的会过貌，企业对稀缺的资源进行合理 和有效利用，从而确保企业实现最佳的经济效益.自 2005 年 6 月 30 日以来，我 国政府呼吁提倡建设节约裂社会， 节约资源受到社会各界广泛关注.企业的管理和决策中必须要考虑资源的约 束，提高资源的使用效率，实现经济、社会、环挽综合效益.企业不仅要从努力 降低成本，还要考虑到提高资源利用率，减少对环境的负荷，承担起应尽的社会 责任.本文从科学发展观的政策导向和可持续发展理论入手分析了创建节约型企 业的必要性，以及会计的节约功能，进而讨论了节约资源提高经济效益的途径， 和节约型企业中会计工作如何开展:将资源、环境问题纳入会计体系，实行战略 导向的全面预算，构建适应节约型企业的成本管理系统，推行精益管理几个方面 进行了探讨. 关键诩g 节约型企业可持续发展经济效益成本资源环境 Abstract Eω，nomics is a science 10 research the effectivelyωnfigure of the sωrce resource. One of the puφose of accounling is 10 record and ωntrol the overall process of the business activity ，讪order to !ead the enterprise 10 use the sωrce resourωrationally and effectivelyωinsure the ente甲rise to achieve the bestωonomic benefit. Since July 30曲，组lO5，臼úDese govemment has called for ωnstitution of Re仰Uf饵-Efficient Society. And r郎。urce efficiency is regarded by public. Soωr圳se the resourω efficíency and to achieve the integration e伍ciency of business，socíety and the natural envrronment， it is vital toωnsidering 也e reωurce problem during management and decísion. Not only does business work on reduCíDgω风 but also ωm to raise 伽G E筒。urce efficiency and to lessen the burden to the natural envrronment.咀咀s article starts from the policy of the scientific ωIncept of development and the sustainable development policy，analyses the necessity of constitution of ResourEfficient Enterprise and the ef日cíency function of aωounting， and 由en discuss the pa也 ω E创uωE销。urω， ωraise the business efficiency，and what accounting should do under， 加clud切.g bringing the iωue of resour， and environment， exωse 伽串 strategy-oriented overall budget management ，building the ∞st management system suitable for Resource-院任icient Enterprise，and ωrry汹g out lean Management. Key words: Resource-Efficient Enterpri 阴阳sta i nab Ie Deve Iopll帽nt Pol icy econ惆 ic efficiency cost resource envirom棚nt H 独创性声明 本人声明所垒交的学位论文是本人在导师指导下进行的研究工 作及取得的研究成果。据我所知，除了文中特别加以标往和致谢的地