财务与金融
財務與金融
재무여금융
2011年
3期
64-67
,共4页
循环经济%物质流%财务管理%绿色核算
循環經濟%物質流%財務管理%綠色覈算
순배경제%물질류%재무관리%록색핵산
Circular Economy%Material Flow%Financial Management%Green Accounting
循环经济是企业转变经济增长方式、培育和提升竞争力，实现企业生存、发展与自然和谐统一的新型发展模式。财务管理是实现循环经济的基础工作和保障。物质流作为循环经济的核心调控手段，将它纳入财务管理体系已成为未来企业会计的一个重要工作。本文从物质流视角，以绿色经济核算理论为基础，对财务管理提出创新方法和建议。
循環經濟是企業轉變經濟增長方式、培育和提升競爭力，實現企業生存、髮展與自然和諧統一的新型髮展模式。財務管理是實現循環經濟的基礎工作和保障。物質流作為循環經濟的覈心調控手段，將它納入財務管理體繫已成為未來企業會計的一箇重要工作。本文從物質流視角，以綠色經濟覈算理論為基礎，對財務管理提齣創新方法和建議。
순배경제시기업전변경제증장방식、배육화제승경쟁력，실현기업생존、발전여자연화해통일적신형발전모식。재무관리시실현순배경제적기출공작화보장。물질류작위순배경제적핵심조공수단，장타납입재무관리체계이성위미래기업회계적일개중요공작。본문종물질류시각，이록색경제핵산이론위기출，대재무관리제출창신방법화건의。
The circular economy is a new development model for enterprise. The model will not only contribute to the transformation of economy development model and the growth and enhancement of the competitive power, but also help enterprise to survive and develop with nature harmoniously. Financial management is the basic work and security for circular economy. As a core control means for circular economy, material flow will be brought into financial management system, which should have become an important work for enterprise accounting in future. Based on theory of green economy accounting, this paper proposes some new innovative methods and suggestions for financial management from the perspective of material flow.
