摘要
经济发展造成的环境问题日渐凸显,绿色低碳化发展成为主流共识。“2030年前实现碳达峰,2060年前达到碳中和”的双碳目标是基于中国国情做出的重大决策,中国经济绿色、低碳发展的趋势不可阻挡。会计作为经济管理的工具和经济计量的手段,应当发挥其应有的功能,帮助企业更好地节能减排,助力双碳目标早日实现。文章首先对双碳目标、碳市场、碳会计的含义进行阐述,之后对碳会计的发展现状进行梳理,分析碳会计发展遇到的问题并给出相应的建议。
Environmental problems caused by economic development have become increasingly prominent,and green low-carbon development has become the mainstream consensus.The double carbon goal of achieving carbon peak by 2030 and carbon neutrality by 2060 is a major decision based on China's national conditions,and the trend of green and low-carbon development in China's economy is unstoppable.Accounting,as a tool of economic management and a means of economic measurement,should play its due function to help enterprises better achieve energy conservation and emission reduction,and help the early realization of the double carbon goal.The paper first expounds the meanings of double carbon target,carbon market and carbon accounting,and then sorts out the development status of carbon accounting,analyzes the problems encountered in the development of carbon accounting and gives corresponding suggestions.
作者
孙晶
Sun Jing(School of Accounting,Xinjiang University of Finance and Economics,Urumqi Xinjiang 830012)
出处
《山东纺织经济》
2023年第8期16-19,共4页
Shandong Textile Economy
关键词
双碳目标
碳会计
碳排放权交易
碳信息披露
double carbon target
carbon accounting
emission trading of carbon
information disclosure of carbon
