企业碳会计的生态治理功能及实现机制研究  

Research on the Function and Realization of Corporate Carbon Accounting in Ecological Management

作　　者：王志亮[1] 孟琪 WANG Zhiliang;MENG Qi(School of Economics and Management,North China University of Technology,Beijing 100144,China)

机构地区：[1]北方工业大学经济管理学院

出　　处：《生态经济》2020年第2期42-47,共6页Ecological Economy

基　　金：北京市教委社会科学计划重点项目“京津冀企业环境价值观的地区差异、影响因素及培育路径研究”(SZ20171000903);北方工业大学毓优人才支持计划

摘　　要：企业碳会计是涵盖了碳交易核算及碳信息披露,以实现企业节能减排为导向的新兴会计领域。从国家治理的角度看,其承担着推进企业绿色发展、实现碳减排目标的重要任务。企业通过碳核算及碳信息披露形成的微观财务、资本市场和产品市场三种信息反馈激励机制是企业碳会计生态治理功能实现的重要途径。为推进我国低碳经济的快速发展,应尽快统一企业碳会计核算和碳信息披露规则,提高社会公众低碳环保意识,促进三种信息反馈与节能减排动力传导循环的实现。Corporate carbon accounting is a new accounting field which covers accounting and information disclosure of carbon trading in order to realize energy saving and emission reduction.From the perspective of national governance,it undertakes the responsibility of green development and reduction of carbon emission.There are three feedback and incentive mechanisms of information to realize the function of corporate carbon accounting in ecological management:micro financial mechanism,capital market mechanism and product market mechanism formed by corporate carbon accounting and information disclosure.In order to promote the rapid development of low-carbon economy,it’s necessary to unify the corporate carbon accounting and information disclosure and raise public awareness of low-carbon environmental,so as to ensure the realization of information feedback and transmission cycle of energy saving and emission reduction.

关 键 词：企业碳会计 生态治理 微观财务机制 资本市场机制 产品市场机制 

分 类 号：F062.2[经济管理—政治经济学] F293