摘要
"工业碳足迹管理"作为一种解决定量评价碳排放强度的研究方法,从工业活动生命周期的角度出发研究如何帮助企业节能减排、实现绿色生产,并将管理会计功能和方法进行扩展,支持工业碳足迹管理。本文通过对九三粮油工业集团有限公司的碳足迹管理需求分析、碳足迹管理的范围界定、碳足迹管理的流程设计、碳足迹管理会计管理功能与方法设计等一系列的工作对九三集团工业碳足迹运用管理会计方法应用效果进行了分析和验证。
As a solution to solve the quantitative evaluation of carbon emission intensity, the industrial carbon footprint management focuses on how to help enterprises energy saving and emission reduction, realizing green production from industrial activities in the perspective of life cycle. The management accounting function and the method is extended to support industrial carbon footprint management. Based on the 93 grain and oil industry group limited company's carbon footprint management demand analysis, the carbon footprint of the management scope, management of the design process of the carbon footprint and carbon footprint management accounting management function and the method to design, a series of work are analyzed on the application of industrial carbon footprint management accounting methods.
出处
《财会通讯（上）》
北大核心
2018年第2期12-16,共5页
Communication of Finance and Accounting
关键词
工业碳足迹
碳足迹管理
管理会计功能
管理会计方法
Industrial carbon footprint
Carbon footprint management
Management accounting
Management accounting method
