CAJ | 학술논문

循环经济模式下企业物质流和价值流采取循环周转的方式，对该类企业产品成本核算和损益计算产生较大影响，现行成本会计无法满足其成本核算和控制的需要。文章分析了循环经济下企业物质流和价值流运动的特点，剖析了现行成本会计在循环经济环境下应用中存在的不足，在借鉴目前国内外成本会计创新成果的基础上，提出了循环经济下资源价值流成本会计创新的目标和具体实施设想。
순배경제모식하기업물질류화개치류채취순배주전적방식，대해류기업산품성본핵산화손익계산산생교대영향，현행성본회계무법만족기성본핵산화공제적수요。문장분석료순배경제하기업물질류화개치류운동적특점，부석료현행성본회계재순배경제배경하응용중존재적불족，재차감목전국내외성본회계창신성과적기출상，제출료순배경제하자원개치류성본회계창신적목표화구체실시설상。
Material flow and value flow of the enterprises under the circular economy take a cycle way, it influences greatly products cost accounting and profit and loss accounting. The current cost accounting cannot adapt to the cost computing and control of the enterprises under the circulation economy. This paper analyzes the characteristics of substance flow and value flow under circular economy and the shortages of the current cost accounting under the condition of the circular economy, in reference to the domestic and foreign innovated research results of cost accounting, puts forward to the goal and concrete implementation plan of enterprise＇s cost accounting system innovation under the circulation economy.