关于碳会计报表框架的构想  

Ideas about Framework of Carbon Accounting Statements

作　　者：毛成龙[1] 毛祖丰[1] 

机构地区：[1]北京林业大学,北京100083

出　　处：《价值工程》2011年第16期146-147,共2页Value Engineering

摘　　要：随着全球气候变暖,人们对碳汇的关注度逐渐提高,碳汇经济已经浮出水面。文章依据质量守恒定律和物质流成本会计理论,以额度化的碳物质运动为核算对象,对企业的碳会计报表框架进行构想设计,以明确反映企业生产经营活动中已排碳量是多少、可排碳额度是多少以及企业需要购买多少排碳额度,为企业在碳汇交易中应该购买多少排碳权提供了依据,为企业和政府管控碳排量总量,更好地使企业股碳减排,披露企业会责任履行情况提供了一种简单的手段。With global warming,people concern about carbon sinks gradually increase.The carbon sequestration economy has surfaced.This article,based on conservation of mass and material flow cost accounting theory,takes amount of carbon material movement as the object to design the framework of carbon accounting statements of the enterprise,to clearly reflect the amount of carbon emissions in production and operation activities,carbon credits can be ranked and the amount of carbon credits that the companies should purchase,providing a basis for the amount of carbon emission rights that the companies should purchase in carbon trade.It also provides a simple means to control the total carbon emissions,make enterprises reduce carbon emission,and disclose the implementation of the responsibility.

关 键 词：碳会计 碳会计报表 排碳额度 

分 类 号：F23[经济管理—会计学]