“双碳”目标下企业碳资产的确认计量与管理会计调整  

Corporate Carbon Asset Confirmation Measurement and Management Accounting Adjustment under the"Dual Carbon"Target

作　　者：彭一秦 Yiqin Peng(Commercial College,NUIST,Nanjing,Jiangsu,210044,China)

机构地区：[1]南京信息工程大学商学院,江苏南京210044

出　　处：《管理科学与研究（中英文版）》2022年第9期84-87,共4页Management Science and Research

摘　　要：在全国大力推进“双碳”目标的背景下,关于企业碳资产的确认与计量的相关研究已成为当前经济活动的中心课题。以国内降碳减少排放的经济活动为立足点,在碳资产的会计确认和计量方面,以公允价值计量,其他减排相关资产按照传统方法处理。在碳资产的确认与计量解决后,随着而来的就是管理和交易方面的问题。本文尝试将减排降碳概念融入管理会计,从绿色经济视角下浅析碳资产在成本核算、资金活动和绩效评价等维度的管理会计框架调整。In the context of vigorously promoting the"dual carbon"goal across the country,the relevant research on the confirmation and measurement of corporate carbon assets has become the central topic of current economic activities.Based on the economic activities of domestic carbon reduction and emission reduction,in terms of accounting recognition and measurement of carbon assets,it is measured at fair value,and other emission reduction related assets are treated according to traditional methods.After the confirmation and measurement of carbon assets are resolved,there are management and trading issues that follow.This paper attempts to integrate the concept of emission reduction and carbon reduction into management accounting,and analyzes the adjustment of the management accounting framework of carbon assets in the dimensions of cost accounting,capital activities and performance evaluation from the perspective of green economy.

关 键 词：双碳 碳资产 碳排放权 管理会计 

分 类 号：F27[经济管理—企业管理]