我国碳会计研究述评及其启示

The carbon accounting research review and its Enlightenment

碳会计是一种新兴的会计核算和管理方法,它可以实现企业经营和环境保护的有机结合,但在我国的研究还停留在理论引进阶段,主要集中在对碳会计的确认、核算体系、计量和披露等的研究。为推进低碳经济的发展,校正企业发展方向,我国应充分借鉴国外学者研究成果,尽快制定可操作性的碳会计准则,加快建设碳排放交易市场,建设碳会计实施的外部支撑条件,同时增加碳会计专业人才储备,为碳会计的发展夯实基础,创造良好的发展环境。

Carbon accounting is a new accounting and management method,it combines can achieve business and environmental protection,but in our study is still at the stage of theoretical research on the introduction,mainly concentrated in the confirmation,the carbon accounting system,measurement and disclosure.To promote the development of low carbon economy,correcting the direction of enterprise development,our country should fully overseas research results,as soon as possible to develop operational carbon accounting standards,accelerate the construction of carbon emissions trading market,external carbon accounting support in the construction conditions,at the same time,increase the carbon accounting professional talent reserve,to lay a solid foundation for the development of carbon accounting,create a good environment for development.