中文摘要：

循环经济下企业成本核算需要单独计算废弃物成本,现行成本会计不能满足此方面的要求,成本核算亟待创新。对循环经济下企业废弃物成本的计量进行了探讨,并对废弃物再利用价值的计算方法进行了研究,以便于正确核算资源循环利用企业的产品成本。

英文摘要：

Cost accounting of the enterprises under circular economy needs individually compute waste cost, but the current cost accounting method can＇t meet the requirements, and cost accounting method needs to be innovated. This article discusses the measurement of waste cost of the enterprises under circular economy, and also studies the com- puting methods of waste re-used value, the study on waste cost measurement is conducive to correctly compute products cost of enterprises under circular economy.