论国际碳会计的最新发展及启示

The Latest Development in International Carbon Accounting and Its Implications

近年来,由于温室气体(碳因子)排放,致使全球气候温暖化问题日趋严重,也使得企业与此相关的会计处理规范日趋紧迫,西方发达国家的相关机构及协会纷纷开展对碳会计规范的理论研究和实务推广。本文介绍了当前国际研究机构及相关研究者就碳会计规范所作的努力和最新进展,以期为我国碳会计体系构建提供借鉴。

In recent years, as a result of greenhouse gases （carbon factor） emissions, the issue of global warming is becoming increasingly serious, which makes the related norms of business accounting treatment increasingly urgent. Relevant bodies and associations in Western developed countries have been undertaking theoretic studies of the guidelines and standards of carbon accounting and promoting them in practice. This paper reviews the current carbon accounting research comprehensively, introduces the latest development in carbon accounting made by international research organizations and relevant researchers in order to provide references for the construction of the carbon accounting system in China.