The Agreement of Systematic ideas in Circular Economy Value Chain and Management Accounting Methods
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Abstract Circular economic system, which represents the novel economic operation and development models, possesses self organization ability to dispose the nonlinear effects from internal and external disequilibrium; the interdependent value chain constitutes a closed loop feedback chain of recycling resources. Modern management accounting, which serves value chain management， develops with the extension and evolution of value chain, based on the requirements of circular economy, with its unique accounting method, provides information on the operation and the internal/external environments of circular economy value chain, exerts the forecasting, decision making, planning, controlling and assessing functions of the system and realized the agreement with the systematic ideas in the reconstruction and optimization control of circular economy value chain.
LIU Da,ZHOU Hang. The Agreement of Systematic ideas in Circular Economy Value Chain and Management Accounting Methods. Economic Survey, 2012, (1): 077.
2012, Vol. 
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