低碳经济背景下企业碳排放成本核算与信息披露研究
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摘要
在我国低碳经济、新能源经济深入发展的情况下,各大中型企业的工业化生产和产品制造也开始注重产业结构升级,以及碳排放成本的核算。多种碳排放法律法规的出台,使得企业碳排放有着更加规范的操作标准。主要探讨低碳经济背景下企业碳排放的成本核算,通过对当下碳排放成本的核算范围、管理主体、账务处理等分析,从货币化计量角度得出企业碳排放的真实成本,并对相应的成本核算、成本管理信息进行披露,以有效控制企业生产经营的碳排放成本。
In the context of the in-depth development of China's low-carbon economy and new energy economy,the industrial production and product manufacturing of large and medium-sized enterprises have also begun to focus on the upgrading of industrial structure and the accounting of carbon emission costs.The introduction of various carbon emission laws and regulations has made corporate carbon emissions have more standardized operating standards.It mainly discusses the cost accounting of carbon emissions of enterprises under the background of low-carbon economy.Through the analysis of the current accounting scope,management subject and accounting treatment of carbon emission costs,the real cost of carbon emissions of enterprises is obtained from the perspective of monetization measurement,and corresponding Cost accounting and cost management information are disclosed to effectively control the carbon emission costs of production and operation.
In the context of the in-depth development of China's low-carbon economy and new energy economy,the industrial production and product manufacturing of large and medium-sized enterprises have also begun to focus on the upgrading of industrial structure and the accounting of carbon emission costs.The introduction of various carbon emission laws and regulations has made corporate carbon emissions have more standardized operating standards.It mainly discusses the cost accounting of carbon emissions of enterprises under the background of low-carbon economy.Through the analysis of the current accounting scope,management subject and accounting treatment of carbon emission costs,the real cost of carbon emissions of enterprises is obtained from the perspective of monetization measurement,and corresponding Cost accounting and cost management information are disclosed to effectively control the carbon emission costs of production and operation.
引文
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[2]闫华红,黄颖.碳排放权会计核算体系的构建[J].会计之友,2016(5):3.
[3]林靖珺,张白玲.企业碳排放成本的确认与计量研究[J].当代经济,2012(1):19.
[4]金永利,李晓清,楚京京.碳排放权会计信息披露问题探析[J].绿色财会,2015(8):25-27.
[5]李明晓.经济转型背景下自愿性碳信息披露与碳排放绩效[J].中国商论,2017(9):165.
[6]王廷章.基于低碳经济下的碳排放权会计核算的思考[J].商业会计,2016(19):16.
[7]方晓丽,骆勇.城市交通碳排放计算方法比较研究[J].交通节能与环保,2017(4):23.