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英国essay代写:Accounting system

2018-06-13 | 来源:51due教员组 | 类别:Essay代写范文

本篇essay代写- Accounting system讨论了会计核算系统。企业的会计核算体系是建立在传统末端治理思想基础之上的,它只针对线性经济活动进行核算监督,为经营者提供相应的财务信息,并对经营责任进行考核,从没有将资源、环境等带来的经济问题纳入到会计核算体系中。在这种会计核算体系下,企业只会一味地追求经济效益,而忽视了环境资源的耗费以及生态环境的破坏,长此以往,势必会影响到企业的发展。本篇essay代写51due代写平台整理,供大家从参考阅读。

Accounting system,会计核算系统,essay代写,代写,paper代写

In recent years, the energy crisis has become a worldwide problem and restricted the sustainable development of human society to a large extent, thus the circular economy emerged. This new concept mainly by using reasonable technology and scientific management means, to achieve the optimal allocation of limited resources, the social various industries and economies of a cycle system, and the positive feedback workings of the economy as a whole, in order to achieve the goal of improve resource utilization efficiency. At the same time, in this process, economic activities to human living environment and natural environment damage to the minimum. Facing this situation, how to construct a feasible accounting system in the context of circular economy has become the primary problem for economists to discuss.

The construction of circular economy accounting system is a dynamic adjustment of enterprise accounting in the new period. And wants to ensure that economic cycles under the accounting system of scientific, reasonable, first of all, on the current situation of our country enterprise accounting system, try to the concept of circular economy into the accounting system, make the enterprise to realize "recycling economy" in the true sense. Among them, the current accounting system has the following deficiencies:

In the past, our country enterprise accounting system is based on the traditional end governance thought, it is only for linear economic activities of accounting supervision, to provide the corresponding financial information to the operator, and the management responsibility, never bring resources, environment and other economic problems into the accounting system. Under the accounting system, the enterprise will only blindly pursuing economic benefits, while ignoring the cost of environment and resources and the destruction of the ecological environment, in the long run, will inevitably affect the development of enterprise.

The current accounting system generally adopts the method of monetary measurement. But under the circular economy, we should abandon the past only pay attention to the practice of interests, and more attention to the protection of environment, while the use of monetary measurement is unable to accurately measure the influencing factors of the environment, also from another Angle, hindered the construction of circular economy under the accounting system.

In recent years, more and more enterprises have begun to pay attention to environmental protection and are willing to try to increase investment and support for environmental protection equipment in production and operation activities. But the current accounting system for enterprise performance evaluation, make the environmental investment enterprise performance is undervalued, and the other not to make environmental protection investment and the enterprise performance is overvalued, it is not conducive to enterprise under the construction of circular economy, the accounting system.

Under the new situation, constructing accounting system based on circular economy, must follow the "3 r" principle of circular economy, namely the reduction principle of the resource utilization, product reuse and recycling of waste. Among them, the principle of reduction is to reduce the material and energy used in the production and consumption processes, to realize the conservation and use of resources at the source, and to reduce the emission of pollutants. Reuse principle requires enterprise production of commodity and its packing is can be reused in various occasions, this way of prolonged resource utilization as well as the cycle is to realize the important premise of circular economy; And recycling principle requires products after the loss of function can return to the economic cycle activities, so as to minimize waste emissions, and also can achieve pollution-free, pollution-free. Only by implementing the "3R" principle can the established accounting system and the circular economy promote and depend on each other.

Resource accounting is actually a kind of management activity aiming at the circular process of resource economy and its result. In this process, the enterprise can look at the various input information resources in the process of economic cycle, and the resource development of economic and social benefits have an accurate and clear budget, at the same time using some accounting professional characteristic of the algorithm to carry on the processing of accounting information. Accounting information is then provided to business operators so that they can make reasonable decisions and improve the efficient use of resources and energy. At the same time, based on the principle of reduction, also puts forward the concept of material flow cost accounting, which is in the process of enterprise production and management, the involved in the flow of raw materials, energy and other material to track, control, in order to realize their "visualization" business accounting and management. It is also an effective accounting tool for enterprises to optimize environmental benefits and develop in harmony with environmental protection. On the one hand, material flow cost accounting always pays attention to the consumption of materials by products and by-products of enterprises. On the other hand, there is a complete and clear record of the flow and use of materials before they are made into products. It can be seen that the positive construction of resource accounting and material flow cost accounting system can greatly reduce the negative impact of enterprise economic activities on the ecological environment. At the same time, it can also reduce the investment in environmental protection from another perspective, so as to achieve the goal of win-win economic benefits and environmental benefits.

Waste recycling is an integral part of the whole circular economy, as well as companies can truly realize the decisive factor of circular economy, especially under the traditional economy and circular economy mode of production of an enterprise of the differences. Unlike traditional economy, cyclic economy system, enterprises to further strengthen the management of the waste, and waste recycling can reflect accounting and disclosure waste in recycling link of all kinds of financial information, it is an important element of circular economy accounting. Specifically, accounting focuses on waste reuse is the enterprise in the process of production, consumption, can produce all the measure of waste reuse and its environmental impact and other transactions or events, caused the value of or material flow, and carries on the business accounting, such doing can effectively control the cost of waste, recycling and waste accounting can also be involved in waste cost and apart from the rest of the cost, set up a special account for accounting.

The concept of sustainable development, as an important decision-making basis in China, has rapidly spread to all corners of economic development in recent years. And based on the sustainable development of the recycling principle exactly follow the accounting is the concept of sustainable development, and actively learn from environmental economics, social science and environmental science and related disciplines, on the basis of using the related theories and methods of accounting, to the related environmental and social responsibility issues in recognition, measurement and report, will be honestly to provide valuable information to the users of accounting information, to ensure that the the optimal allocation of resources and maintaining harmonious and stable development of the society, achieve maximize the benefit of society as a whole. Among them, sustainable development accounting mainly involves the following aspects: the sustainable development of environment, social responsibility and even the sustainable development of economy. In the new era, the enterprises need to attach importance to the future developing could affect the environmental and social responsibility matters of any gain and loss, and carries on the unified accounting, with "ecological man" to look at, evaluation of enterprise.

Carbon accounting is a new accounting research subject based on low-carbon economy. It mainly adopts a diversified measurement method to confirm, measure and evaluate all the energy or compounds involved in the consumption of carbon elements in enterprises. Therefore, the natural capital efficiency and social benefits of enterprises are disclosed. Carbon accounting, as it were, put forward can be more scientific and precise measure gross national product (GNP) and the operating profit of the enterprise, thus more reasonable evaluation of the national economy development and the operating performance of the enterprise. Among them, carbon accounting can be subdivided into the following parts: carbon accounting refers to the accounting of carbon income and solidification of forest, soil, etc. Carbon emission accounting is the accounting of greenhouse gases emitted during the production and operation of enterprises. Since most of the greenhouse gases can be converted into co2 equivalent, the essence of carbon emissions is the emissions of carbon dioxide and carbon dioxide equivalent. Carbon emission trading accounting is the accounting of the carbon emission rights purchased and used by enterprises from the carbon emission trading market, and the core of carbon accounting is the recognition and measurement of carbon emission rights.

To sum up, in the face of growing energy shortages and phenomenon, destruction of the ecological environment construction of circular economy has become the inevitable trend of the current human society development, and got wide response around the world. At the same time, want to build a complete cycle economy, not only need support of relevant enterprises, more important is to improve the current accounting system and innovation, with the perspective of circular economy to construct the new system of accounting. Based on this, we should start from the current accounting system, analysis and find out the defects of the current accounting system, and combined with "3 r" principle of circular economy and low carbon economy idea, to build a resource accounting, material flow cost accounting, accounting, sustainable development and recycling carbon accounting system of accounting and other multi-dimensional, in order to provide safeguard for the establishment of circular economy.

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