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循环经济作为一个新经济现象已引起经济学界的关注。现在的发展方向是将环境因素纳入经济运行的内生变量,把环保作为产业链的重要一环,通过环保降低生产成本。对处于循环经济中环境要素的确认计量、报告和分析,这是现代环境会计需要重点研究的新领域。
Circular economy as a new economic phenomenon has drawn the attention of economists. The current development direction is to incorporate environmental factors into the endogenous variables of economic operation. Environmental protection as an important part of the industrial chain reduces production costs through environmental protection. Confirming measurement, reporting and analysis of environmental elements in circular economy is a new field that needs to be focused on in modern environmental accounting.