基于CEAS的投入产出账户对碳排放控制的研究

Study on Control Over Low-carbon Discharge by Input-output Account Based on CEAS

CEAS作为对抗环境质量退化的一个有效的管理工具,其建立的前提条件必须要有坚实的经济学理论基础,有充分的实证研究作为牵引,是传统会计体系向环境领域的拓展。作为CEAS核心内容的投入产出账户,是实物计量在公司日常经营活动中的应用,是在公司统计资料的基础上,通过计量和换算公司活动对环境的影响因素,为决策者提供控制碳排放的统计数据,实现对碳排放的有效控制。

As an effective managerial tool against environmental degeneration ,the establishment of CEAS must have solid theories of economics as its foundation and adequate concrete researches as its traction . This is an expansion into the environmental field made by traditional accounting system . Inputoutput account ,w hich is the core content of CEAS ,is an application in measuring a company＇s daily activities in kind and an influential factor for environment w hen a company＇s activities are measured and converted on the basis of the company＇s statistical data .It provides decision makers with statistical data of control over carbon discharge to reach the purpose of controlling carbon discharge effectively .