基于环境资本依赖的碳管理会计本量利分析方法研究  

The Carbon Management Accounting CVP Analysis Research based on Environmental Capital Dependence

作　　者：葛菁[1] 张艳[1] 杨石宝[1] Ge Jing;Zhang Yan;Yang Shibao(The Engineering and technical College of Chengdu University of Technology, Leshan 614000, China)

机构地区：[1]成都理工大学工程技术学院,四川乐山614000

出　　处：《环境科学与管理》2018年第11期1-5,共5页Environmental Science and Management

基　　金：2016年度成都理工大学工程技术学院研究基金资助项目<碳会计的理论创新研究>(批准号C112016011)阶段性研究成果

摘　　要：环境资本作为现代企业生存发展的第三重路径依赖,是经济社会和企业可持续发展的一种不可或缺的资本形式。构建碳管理会计体系,将碳足迹的管理功能和方法设计与传统管理会计相应功能和方法进行对接,这对于推动低碳经济发展、扩展管理会计理论体系具有重要意义。本量利分析是企业进行成本预测,实现目标利润的主要分析方法.在成本性态分析的基础上构建碳管理会计本量利分析的基本模型并揭示各变量间的关系可以为企业提供一种简便易行的低碳决策方法。The environmental capital is the third path-dependence of modern the enterprise’s survival and development,is an indispensable capital form of sustainable development of economic society and enterprises.It is makes a lot of sense with low carbon economy development and perfect management accounting system to construct the carbon management accounting system connect the management function of carbon footprint and method design with traditional management accounting functions and methods.The CVP analysis is the main analysis method for the enterprise to make the cost forecast and realising the target profit..Building a basic model in CVP analysis based on the cost behavior analysis and reveal the relationship between variables can provide a simple way for enterprises to make low-carbon decision.

关 键 词：环境资本 路径依赖 碳管理会计 本量利分析 

分 类 号：X22[环境科学与工程—环境科学]