Study On Accounting Of Resource-Efficient Enterprise

Economics is a science to research the effectively configure of the scarce resource. One of the purpose of accounting is to record and control the overall process of the business activity ,in order to lead the enterprise to use the scarce resource rationally and effectively to insure the enterprise to achieve the best economic benefit. Since July 30th,2005, Chinese government has called for constitution of Resource-Efficient Society. And resource efficiency is regarded by public. So to raise the resource efficiency and to achieve the integration efficiency of business, society and the natural environment, it is vital to considering the resource problem during management and decision. Not only does business work on reducing cost, but also turn to raise the resource efficiency and to lessen the burden to the natural environment. This article starts from the policy of the scientific concept of development and the sustainable development policy, analyses the necessity of constitution of Resource-Efficient Enterprise and the efficiency function of accounting, and then discuss the path to reduce resource to raise the business efficiency, and what accounting should do under, including bringing the issue of resource and environment, excuse the"strategy-oriented"overall budget management, building the cost management system suitable for Resource-Efficient Enterprise, and carrying out Lean Management.