毕业论文 物质流成本会计与生命周期评价整合研究.docVIP

毕 业 论 文 毕 业 论 文 题目 物质流成本会计与生命周期评价整合研究 专业 会 计 学 摘 要 20世纪70年代，发达国家发现末端治理给政府和企业带来沉重经济负担后，开始在国家层次和区域层次开展物质流分析研究。20世纪末，相关学者将企业层次物质流分析与环境成本会计结合并构建了物质流成本会计。物质流成本会计突破了传统环境管理会计核算的范畴，将其扩展到物质流层面，能够集成物质流、价值流和环境损害影响评价，支持循环经济评价，实现企业环境效益与经济效益双赢，将成为最有前途的环境管理会计工具。实际上，推广应用物质流成本会计的关键和难点在于确认与计量企业各流程链上各种排放所产生的环境损害影响成本，而环境损害影响成本是生命周期评价的核心内容，整合物质流成本会计和生命周期评价有着重要的理论与现实意义。本文首先论述了物质流成本会计与生命周期评价的基础理论和技术框架，然后研究了物质流成本会计与生命周期评价整合的机理，最后，在理论研究的基础上，提出了企业环境管理应重视的内容。 关键词：物质流成本会计；生命周期评价；环境影响评价方法；环境负荷 ABSTRACT In 1970s, developed countries found the endpoint treatment bringing a heavy economic burden to the government and corporations , then they began material flow analysis at the national level and regional level. The late 20th century, scholars associated material flow analysis and enterprise-level accounting of environmental costs and build Material Flow Cost Accounting. Material Flow Cost Accounting breaks through the traditional areas of environmental management accounting, extends environmental management accounting to the material flow level, supports cyclic economy evaluation. It is the integration of material flow, value flow, and environmental damage impact assessment. Material Flow Cost Accounting could achieve the win-win of environmental and economic benefits and it would be the most promising environmental management accounting tools. In fact, the key to the popularization and application of Material Flow Cost Accounting is the recognition and measurement of environmental damage costs of all the emissions arising from the business process chain. In addition, the cost of environmental damage is the core of Life-Cycle Assessment. Therefore, the integration of Material Flow Cost Accounting and Life-Cycle Assessment has the theoretical and practical significance. Firstly, this paper discusses the basic theory and technical framework of the Material Flow Cost Accounting and Life-Cycle Assessment, and then studies their integration. Finally, this paper points out the content that ent