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目前,低碳经济已经成为社会经济发展的主旋律,推动碳交易活动开展和加强中小企业碳会计核算对于控制碳排放与保护生态环境等具有重要的现实意义。西部地区中小企业在追求自身利润最大化的过程中,不可避免地过度开发自然资源和破坏生态系统,使得生态环境问题越来越突出。本文立足碳交易视角,探讨了碳会计核算的对象和内容、流程和方法等,以供实际工作参考。
At present, the low-carbon economy has become the main theme of social and economic development. To promote carbon trading activities to carry out and strengthen the carbon accounting of SMEs for the control of carbon emissions and the protection of the ecological environment is of important practical significance. In the process of pursuing the maximization of their own profits, the SMEs in the western region inevitably over-develop natural resources and destroy ecosystems, making the issue of ecological environment more and more prominent. Based on the perspective of carbon trading, this article explores the object and content of carbon accounting, processes and methods, for practical reference.