基于循环经济的成本控制研究.doc

摘要：发展循环经济，是现代社会发展的必然选择。我国一直在进行循环经济的研究和探索，并取得了一定的成果，但由于我国循环经济发展较晚，与国外相比仍存在较大的差距。我国循环经济的发展仍处在初始阶段，技术和管理水平滞后，循环经济运行过程中存在高额成本，严重制约了我国循环经济的发展，发展循环经济任重道远。企业是自主经营、自负盈亏的生产者和经营者，发展循环经济的企业必须适应市场规律，严格控制产品生产成本，才能使产品在市场上具有竞争力，否则就会被市场淘汰。成本控制对循环经济的发展至关重要！本文论述了我国循环经济的发展现状，从技术层面、执行成本、再循环成本和成本收益四个角度揭示了发展循环经济存在的成本问题，并针对每个问题提出相应的成本控制措施。

关键词：循环经济；成本问题；控制措施

Abstract：The development of circular economy is the inevitable choice of the development of modern society. The circular economy in China has been carrying out research and exploration, and have achieved certain results, but due to the later development of circular economy in China, compared with foreign counties there are still large gaps. The development of circular economy in China is still in the initial stages, the technical and management level lags behind the high cost of circular economy is running, has seriously hampered the development of circular economy in China, the development of circular economy a long way to go. Enterprises are operating independently, producers and operators of self-financing, he development of circular economy, companies must adapt to the laws of the market, strictly control the production cost in order to make our products competitive in the market, otherwise you will be out of the market. This paper discusses the development status of China’s circular economy, from a technical level, the implementation cost, recycling cost and cost-benefit four angles reveal the cost of the development of recycling economy, and appropriate cost control measures for each problem.

Keywords: Circular economy; issue of cost; Control measures

发展循环经济是我国遵循科学发展观所提出的一种新要求。循环经济追求经济、环境和社会三维度的协调发展。它的发展有利于实现经济低成本发展、实现生态环境公平，进而有利于促进社会主义和谐社会的发展。当前我国不仅学术界对循环经济展开了研究，而且在实践上已经开始在一些领域开展循环经济试点，并取得了一定的成果。现阶段我国循环经济的发展还存在着不容忽视的成本问题，这是不争的事实。同时，我们也应该看到，由于经济发展与资源、环境的矛盾日益突出，发展循环经济已是中国经济发展的必然选择！