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随着环境问题成为全世界关注的热点问题,碳会计这门环境会计新分支悄然兴起,国内外学术界纷纷开始对碳排放的确认、核算、披露形式等问题展开研究。目前各界对于碳会计的界定与计量及其披露形式尚未达成统一标准,但是这些对于碳会计的发展和国际化是极其必要和重要的前提。文章通过对国内外学术界对碳会计的研究现状的梳理,重点是对于碳排放会计核算、碳固会计核算以及碳排放和碳固的表外信息披露的问题,对我国碳会计核算体系的完善提出了前瞻性的展望。
As environmental issues have become a hot issue in the world, carbon accounting, a new branch of environmental accounting, has quietly emerged. Academics at home and abroad have begun to study carbon emission verification, accounting and disclosure forms. At present, there is no unified standard for the definition, measurement and disclosure of carbon accounting, but these are the necessary and important preconditions for the development and internationalization of carbon accounting. The article combs the current research status of carbon accounting in academia at home and abroad, focusing on the issues of carbon accounting, carbon accounting and carbon off-balance sheet disclosures, improving the carbon accounting system in China Put forward a forward-looking outlook.