国有资源再生企业会计政策的研究

1国有资源再生企业会计政策的研究摘要：当前国有资源再生企业会计还在起步阶段，而会计政策多是借鉴传统行业的相关会计政策进行制定，存在着一系列问题，对管理好这个行业创造财务效益带来诸多机遇和挑战。此篇论文本着科学、规范、合理、客观的原则，从国有企业会计政策发展史和资源再生企业的业务及财务特点入手，再结合分析当今国有大中型资源再生企业的实际工作特点，对现行会计工作方法，流程及长期财务运营进行分析，并在了解当前工作情况的基础上对未来该行业会计政策的改良进行设想，以期通过分析现有行情，更加准确的把握行业特点来制定会计政策，国有资源再生企业财务管理工作。通过对国内外的企业会计政策进行研究综述，提出了我国国有资源再生企业的会计政策制定原则，如资源再生企业的会计政策制定须符合国家政策的趋势走向、关注循环经济的影响、注重财会业务的分析、注重低碳环保的绿色会计政策，同时要适应企业长远发展目标的需要、适应规范企业平衡资源、环境、发展三者关系的需要，适应规避企业未来风险的需要以及配合绿色会计的需要。在此基础上本文提出国有资源再生企业的会计政策方向和对策建议，包括拓展会计目标、增加会计核算内容、采用多重化会计计量方法、完善会计信息披露、推行资源再生行业绿色会计及财务管理、实现绿色筹融资、绿色投资、绿色分配、绿色宣传等途径和方式。关键词：国有资源再生企业；会计政策；循环经济；管理2Abstract:Thecurrentrecyclingbusinessaccountingisstillintheinitialstageofstate-ownedresources,andaccountingpolicyisthetraditionalindustryrelatedaccountingpoliciesareformulated,thereexistsaseriesofproblems,tomanagetheindustrytocreateafinancialbenefittobringalotofopportunitiesandchallenges.Thispaperbasedonthescientific,standardized,reasonableandobjectiveprinciple,startingfromthestate-ownedenterpriseaccountingpolicydevelopmenthistoryandresourcerecyclingbusinessandfinancialcharacteristics,combinedwiththecharacteristicsofthelargeandmedium-sizedstate-ownedresourcesrecyclingenterprise'spracticalwork,thecurrentaccountingmethod,processandlong-termfinancialoperationwereanalyzed,andthetounderstandthebasisofthecurrentsituationoftheindustryonthefutureimprovementofaccountingpolicyideas,byanalyzingtheexistingmarket,accountingpolicytograsptheindustrycharacteristicsmoreaccurately,thestate-ownedresourceregenerationincorporatefinancialmanagement.Thispaperthroughtheaccountingpolicyofdomesticandforeignenterprises,proposedthestate-ownedresourcesrecyclingenterprisesofourcountry'saccountingpolicyprinciples,suchasresourcerecyclingenterpriseaccountingpolicyshallcomplywiththenationalpolicytrends,payattentiontoinfluenceofcirculareconomyonaccounting,businessanalysis,focusingonlowcarbongreenaccountingpolicy,atthesametimetoneed,adapttotheenterpriselong-termdevelopmentgoalstostandardenterprisesneedtobalanceresource,environment,developmentoftherelationshipbetweenthethree,tomeettheneedsofenterprisestoavoidfuturerisksandtheneedforgreenaccountingcoordination.TheaccountingpolicydirectionandCountermeasuresofstate-ownedresourcesrecyclingenterprisesonthebasisofthispaper,includingtheexpansionofaccountingobjective,accountingcontent,increasethemultipleaccountingmethod,improvingtheaccountinginformationdisclosure,promoteresourcerecyclingindustryofgreenaccountingandfinancialmanagement,therealizationofgreenfinancing,greeninvestment,green,greenpropagandawaysandmeans.Keywords:state-ownedresourcesrecyclingenterprises;accountingpolicy;circulareconomy;management3目录一、引言..........................................................................................................................................41.1选题背景.........................................................................................................................................41.2研究的目的和意义.........................................................................................................................41.3.2我国研究综述.............................................................................................................................51.4研究方法和研究内容.....................................................................................................................6二、国有资源再生企业的会计政策制定原则.................................................................................62.1资源再生企业的会计政策制定须符合国家政策的趋势走向.....................................................72.2资源再生企业的会计政策制定须注意的影响.............................................................................72.2.1对会计目标产生的影响..........................................................................................82.2.2对会计核算内容的影响..........................................................................................82.2.3对会计计量方法的影响..........................................................................................82.2.4对会计信息披露产生的影响..................................................................................92.3资源再生企业的会计政策制定须注重对相关业务的分析.........................................................92.4注重低碳环保的绿色会计政策...................................................................................................102.4.1绿色会计政策是适应低碳再生资源发展新趋势的需要....................................102.4.2适应企业长远发展目标的需要............................................................................112.4.3规范企业平衡资源、环境、发展三者关系的需要............................................112.4.4规避企业未来风险的需要....................................................................................112.4.5配合绿色会计的需要............................................................................................11三、国有资源再生企业的会计政策建议.......................................................................................113.1拓展会计目标...............................................................................................................................123.2增加会计核算内容............................................................................