低碳经济下企业碳会计体系构建研究  

Construction of Carbon Accounting System in Enterprises in a Low-carbon Economy

作　　者：肖序[1] 郑玲[1] 

机构地区：[1]中南大学商学院,湖南长沙410083

出　　处：《中国人口·资源与环境》2011年第8期55-60,共6页China Population,Resources and Environment

基　　金：湖南省研究生科研创新基金(编号:1343-74236000001);湖南社科基金项目(编号:07YBA070);教育部人文社会科学规划项目(编号:09YJC630066);教育部人文社科课题(编号:09YJAZH104)研究成果

摘　　要：作为一种正在兴起的全新经济模式,低碳经济的发展给企业应对全球气候变化和可持续发展带来了机遇,但同时也给企业会计系统带来了巨大的困扰和挑战。由此,在国内外最近研究进展的基础上,本文对低碳经济背景下企业碳排放与交易会计的相关问题进行了初步研究。认为,企业碳会计体系由碳财务会计体系与碳管理会计体系构成。前者研究内容涵盖低碳经济途径下企业碳会计确认与计量、会计处理、信息披露等,其核心是碳排放权确认为何种资产,信息披露内容及途径等;后者研究内容主要包括碳成本与风险管理,以及与企业战略管理会计的连接等,其核心是企业内部碳成本核算、管理与控制。本文旨在通过对碳会计体系之理论起源与实务发展、基本概念与系统边界、学科分类与逻辑关联、研究内容以及披露模式的探讨,以期为我国企业构建碳会计体系提供所需注意的原则及相关建议。As a kind of new economic model,the development of low-carbon economy has brought not only opportunities to businesses to address global climate change and sustainable development,but also great distress and challenge for the accounting system in enterprises.Thus,based on the latest research achievements,this paper makes a preliminary study of a number of issues of carbon emission and trading accounting in enterprises in a low-carbon economy.This paper argues that the carbon accounting system in enterprises is constituted by the carbon financial accounting system and the carbon management accounting system.The former covers recognition and measurement,accounting,information disclosure of carbon accounting in a low-carbon economy;the core contains the kind of assets the carbon emission is confirmed to be,the content and approach of information disclosure,etc.The latter includes carbon cost and risk management,and connections with strategic management accounting;the core is the internal cost management and control of carbon accounting.Through the discussion about theory origin and practice development,basic concept and system boundary,subject classification and logical relationship,research content and disclosure mode of the carbon accounting system,this paper provides necessary principles and relevant recommendations for the construction of the carbon accounting standard in China.

关 键 词：低碳经济 碳会计 体系 构建 

分 类 号：F275.2[经济管理—企业管理]