摘要
文章从碳资产管理角度出发,就企业财务管理职能拓展及创新问题展开深入研究,并提出建立环境会计体系,编制碳资产负债表,构建碳预算体系,完善低碳审计职能的拓展建议。旨在使企业尽快健全和完善财务职能,实施有效的碳资产管理方案,利用低碳经济这一机遇为自身创造更多的价值。
From a view of the carbon assets management, a deep study was conducted on the development and innovation is- sues of the financial management functions of the enterprises. Proposals to establish an environment accounting system, prepare a carbon balance sheet, build a carbon budget system and improve a low carbon audit function development were provided in order to soon perfect and improve the financial functions of the enterprises, to effectively implement the plan of the carbon assets management and to create more value for the enterprise with the opportunity of the low carbon economy.
出处
《煤炭经济研究》
2013年第6期86-89,共4页
Coal Economic Research
关键词
低碳经济
企业财务管理
煤炭企业
low carbon economy
enterprise financial management
coal enterprise
