资源价值流会计是循环经济视角下管理会计学发展的创新。文章以钢铁制造企业为例,剖析了现行会计理论和方法难以满足企业准确核算循环经济活动的需要,分析了循环经济发展战略下钢铁制造企业的资源价值和资源价值流,建立了钢铁制造企业循环经济资源价值流成本核算方法体系,完善了循环经济资源价值流成本核算理论。

Resource value flow accounting is an innovation of management accounting on the aspect of circular economy. Firstly, based on the case analysis of steel companies, the paper pointed out that the existing accounting theory can not meet with the demands of calculating the cost accurately. Secondly, the resource value and resource value flow were analyzed; At last, circular economy resource value flow cost calculating method system of steel companies was put forward. That will enrich the theory of circular economy resource value flow cost calculation.

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国家社会科学研究基金项目“基于循环经济的资源价值流成本管理创新研究（11BGL029）”阶段性研究成果；同时受到江苏省社会科学基金项目（12TQC012）和河海大学中央高校基本科研业务费项目（2012B13814）资助。