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大力发展循环经济、建设循环型节约型社会应从构建循环型节约型企业做起。从成本管理角度看,构建循环型节约型企业要从以下方面入手:确立经济效益、环境效益和社会效益的最优化的成本管理目标,引入产品全生命周期成本管理观念,将扩大生产者责任及“3R”原则作为成本管理的原则,重视产品全生命周期的环境成本管理,成本管理重心转移到成本预防,建立系统和环境相融合的立体控制机制等。最后,文章提出政府要加以调控和引导,推动循环型节约型企业的构建。
Vigorously develop the circular economy, building a recycling-based conservation-oriented society should start from building a recycling-based economy-oriented enterprises. From the perspective of cost management, building a recycling-oriented economy-oriented enterprises should start from the following aspects: establishing the optimal cost management goals of economic, environmental and social benefits, introducing the concept of product life cycle cost management, expanding producer responsibility and The principle of “3R”, as the principle of cost management, emphasizes the environmental cost management of product life cycle, shifts the focus of cost management to cost prevention, and establishes a three-dimensional control system integrating system and environment. Finally, the article puts forward that the government should regulate and guide and promote the construction of a recycling-oriented economy-oriented enterprise.