循环经济的出现,给企业生产带来了一场革命,也对会计工作提出了新的挑战。本文阐述了循环经济与会计控制的关系,提出了循环经济对会计控制的新要求,阐述了循环经济模式下会计控制内容的扩展以及为适应循环经济的挑战,会计控制应采取的对策。 The emergence of circular economy has brought a revolution to the production of enterprises and posed new challenges to accounting work. This paper elaborates the relationship between circular economy and accounting control, puts forward the new requirements of circular economy on accounting control, elaborates the expansion of accounting control under circular economy mode and the countermeasures that accounting control should take in order to meet the challenge of circular economy.