低碳经济时代企业碳会计管理研究  

Enterprise Carbon Accounting Management in the Era of Low Carbon Economy

作　　者：姚丽琼[1,2] 刘梅娟[3] 

机构地区：[1]武汉理工大学,湖北武汉430070 [2]宁波工程学院,浙江宁波315211 [3]浙江农林大学,浙江杭州311300

出　　处：《宁波工程学院学报》2016年第2期61-65,共5页Journal of Ningbo University of Technology

基　　金：浙江省自然科学基金项目(LY14G030029);教育部人文社会科学研究规划基金项目(12YJAZH073)的阶段性成果

摘　　要：本文力图从确定低碳会计核算内容和建立低碳会计信息披露两个方面构建企业碳会计管理制度。前者研究内容包括低碳技术与设备的低碳会计处理和原材料在各环节中的会计核算管理。后者研究内容涉及编制环境影响评估报告、建立环境成本分配机制及研发环境会计信息测量技术等方面。并提出健全环境成本会计准则、建立企业碳排放核算体系以及遵循"成本效益"原则等激励措施,以进一步提升低碳经济时代企业的碳会计管理水平。This paper constructs the enterprise carbon accounting management system in the light of the determination of low carbon accounting content and the establishment of low carbon accounting information disclosure. The former includes the low carbon accounting treatment of low carbon technology and equipment and the accounting management of raw materials in each link while the latter involves the preparation of environmental impact assessment report, the establishment of environmental cost allocation mechanism and the research and development of environmental accounting information measurement technology. The paper introduces incentive measures such as improving the standards of environment cost accounting, establishing corporate accounting system of carbon emission and following the 'cost benefit' principle in order to further promote the carbon accounting management level of the enterprises in the age of low carbon economy.

关 键 词：低碳经济 环境成本 企业碳会计管理 

分 类 号：F275[经济管理—企业管理]