经济经纬
經濟經緯
경제경위
Economic Survey
2012年
1期
77~81
,共null页
循环经济 价值链 系统 管理会计
循環經濟 價值鏈 繫統 管理會計
순배경제 개치련 계통 관리회계
circular economy; value chain; system; management accounting
体现新的经济运行与发展模式的循环经济系统,具有应对内外部非均衡因素非线性作用的自组织能力,与其相互依存的价值链则构成了资源循环流动、反复利用的闭环反馈链。服务于价值链管理,伴随价值链的延伸、演变而创新发展的现代管理会计,基于系统思想的方法论,适应循环经济的要求,以其独特的会计方法,提供循环经济价值链运作及其内外部环境的相关信息,发挥系统预测、决策、规划、控制及评价的功能,在循环经济价值链的重构与优化控制中实现了与系统思想的高度契合。
體現新的經濟運行與髮展模式的循環經濟繫統,具有應對內外部非均衡因素非線性作用的自組織能力,與其相互依存的價值鏈則構成瞭資源循環流動、反複利用的閉環反饋鏈。服務于價值鏈管理,伴隨價值鏈的延伸、縯變而創新髮展的現代管理會計,基于繫統思想的方法論,適應循環經濟的要求,以其獨特的會計方法,提供循環經濟價值鏈運作及其內外部環境的相關信息,髮揮繫統預測、決策、規劃、控製及評價的功能,在循環經濟價值鏈的重構與優化控製中實現瞭與繫統思想的高度契閤。
체현신적경제운행여발전모식적순배경제계통,구유응대내외부비균형인소비선성작용적자조직능력,여기상호의존적개치련칙구성료자원순배류동、반복이용적폐배반궤련。복무우개치련관리,반수개치련적연신、연변이창신발전적현대관리회계,기우계통사상적방법론,괄응순배경제적요구,이기독특적회계방법,제공순배경제개치련운작급기내외부배경적상관신식,발휘계통예측、결책、규화、공제급평개적공능,재순배경제개치련적중구여우화공제중실현료여계통사상적고도계합。
Circular economic system, which represents the novel economic operation and development models, possesses self-organization ability to dispose the nonlinear effects from internal and external disequilibrium; the interdependent value chain constitutes a closed loop feedback chain of recycling resources. Modern management accounting, which serves value chain management, develops with the extension and evolution of value chain, based on the requirements of circular economy, with its unique accounting method, provides in- formation on the operation and the internal/external environments of circular economy value chain, exerts the forecasting, decision- making, planning, controlling and assessing functions of the system and realized the agreement with the systematic ideas in the recon- struction and optimization control of circular economy value chain.