摘要
全球气候的变暖和极端天气的频发引起了人们对环境问题的广泛关注和深刻反思。低碳经济的核心任务是突破"碳锁定"实现"碳解锁",而要考察企业低碳经济发展水平必须依赖于碳会计对于节能减排相关成本的核算。首先对碳会计学科基础和发展历程进行了梳理,在此基础上提出了碳会计成本界定和核算的基本思路并进行账务处理演示;最后提出了推进碳会计成本核算实践的路径和保证措施。
Frequent global warming and extreme weather caused people to environmental problems concern and profound reflection. The core task of low-carbon economy is to break the ＂carbon lock＂ to achieve ＂carbon unlock＂, and to investigate the development level of low carbon economy enterprises must rely on carbon accounting for energy saving and emission reduction related cost accounting first of all.The carbon accounting discipline foundation and the development process are summarized,based on this puts forward the basic definition of carbon accounting cost and accounting and accounting treatment demonstration;finally put forward the path to promote carbon cost accounting practice and guarantee measures.
出处
《经济研究导刊》
2018年第2期144-148,共5页
Economic Research Guide
基金
2016年度成都理工大学工程技术学院基金资助项目"碳会计的理论创新研究"(C112016011)阶段性研究成果
关键词
低碳经济
碳会计
成本核算
low carbon economy
carbon accounting
cost accounting
