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碳会计是在应对全球气候变化和大力倡导低碳经济社会的背景下发展起来的,它是以减碳低耗为目标,将环境学、现代经济理论与传统会计学等学科相互结合的一门新兴学科,构建碳会计体系是促进循环经济发展和提升资源保护的必然要求与选择。针对弱生态区企业碳会计体系构建的背景和现实意义,着重从碳会计核算的目标和原则、对象和内容、确认和计量、碳信息披露等方面进行探讨,以供实践工作参考。
Carbon accounting is developed in the context of coping with global climate change and vigorously promoting a low-carbon economy and society. It is a combination of environmental science, modern economic theory and traditional accounting, with the goal of reducing carbon consumption. Emerging disciplines, building a carbon accounting system is to promote the development of circular economy and enhance the protection of resources inevitable requirements and choices. In view of the background and realistic significance of constructing carbon accounting system in weak ecological zone, this paper focuses on the objectives and principles of carbon accounting, object and content, identification and measurement, carbon information disclosure and other aspects for practical reference.