目录摘要.........................................................................................................................1引言.........................................................................................................................3一、物质流成本会计的含义、特点和发展历程.................................................3（一）物质流成本会计的含义......................................................................3（二）物质流成本会计的特点......................................................................4（三）物质流成本会计的发展历程..............................................................5二、物质流成本会计的确认、计量和信息披露.................................................5（一）物质流成本会计的确认......................................................................5（二）我国物质流成本的计量......................................................................6（三）我国企业物质流成本核算模式..........................................................6三、改进物质流成本会计的确认、计量和信息披露的建议.............................7（一）制定并完善相关法律体系..................................................................7（二）加强物质流成本会计观念培养与教育..............................................8（三）规范披露内容和方式..........................................................................9（四）培养物质流成本会计专业人才..........................................................9四、结论与启示...................................................................................................10参考文献...............................................................................................................11物质流成本会计的研究摘要在ISO14051推向市场正式生效之后，物质流成本会计（MFCA）开始将它的环境管理价值彰显出来。境内企业当前阶段会计系统亟需添加MFCA，对系统进行升级。MFCA、传统会计间仍然保持双向联系，关于常规概念框架、数据资料基础、核算流程及形式、信息公示文件、循环反馈和应用模式升级这五大领域，能够达成联通、整合目的。在已有会计机制内添加MFCA，意味着传统会计难以满足的环保效益目标得到重视，能够制衡经济、生态效益诉求，令物质传输阶段的代价以显性方式呈现，为公司环境管理工作提供强力支持。关键词：物质流成本会计（MFCA）；传统会计；循环经济；企业管理AbstractAfterISO14051wasintroducedtothemarket,MaterialFlowCostAccounting(MFCA)begantodemonstrateitsenvironmentalmanagementvalue.ThecurrentstageaccountingsystemofdomesticenterprisesurgentlyneedstoaddMFCAtoupgradethesystem.MFCAandtraditionalaccountingstillmaintaintwo-waycommunication.Thefiveconceptsofgeneralconceptframework,datafoundation,accountingprocessandform,informationdisclosuredocument,cyclicfeedbackandapplicationmodeupgradecanachievethepurposeofconnectivityandintegration.AddingMFCAtotheexistingaccountingmechanismmeansthattheenvironmentalprotectionbenefitgoalthattraditionalaccountingisdifficulttomeetisvalued,anditcanbalanceeconomicandecologicalbenefits,sothatthecostofthematerialtransmissionphasecanbepresentedinanexplicitway,whichprovidesstrongsupportforthecompany'senvironmentalmanagementwork..Keywords:MaterialFlowCostAccounting(MFCA);TraditionalAccounting;CircularEconomy;CorporateManagement引言受到工业化步伐加速的影响，资源、环境因素成为拖慢发展速率的重要因素。要想摆脱资源扼制作用，在经济、生态及社会效益间寻求制衡路径，我们必须动员各界参与经济转型工程，向循环、低碳模式...
