作為環境管理會計的一個重要分支,資源價值流會計立足于社會化大生產的"物質流—價值流—組織"三大層面的聯系機理,其核心是提升資源利用效率和降低環境影響,為可持續發展戰略的實施發揮重要作用。本文依據物質生命周期運動對"物質流"、"價值流"和"組織"在技術、經濟和環境的影響原理,深入探討資源價值流會計標準構建機理,定義并建立相關的概念體系與標準體系,輔以案例應用指南說明標準的實施,旨在為我國環境管理會計理論研究服務于國家重大戰略與實踐提供可借鑒的方法。

As a vital branch of the Environmental Management Accounting,the Resource Value Flow Accounting based on the relationship and mechanism among the"Material flow-Value flow-Organization"under the background of the socialized mass production aims to increase the efficiency of resource utilization and decrease the negative environmental effect simultaneously,which plays a crucial role on the implementation of the sustainable development strategy.The life cycle movement of the material generates a great impact on the"Materialflow-Value flow-Organization"from technical,economic and environmental aspects.Therefore,according to this theory the paper discusses the mechanism to establish the standard of the Resource Value Flow Accounting,defines the relevant conceptual systems,and develops the corresponding standard systems as well as the application guide through case studies.