弱生态区企业碳会计体系构建探讨

Discussion on the Construction of Carbon Accounting System of Enterprise in Weak Ecological Area

碳会计是在应对全球气候变化和大力倡导低碳经济社会的背景下发展起来的,它是以减碳低耗为目标,将环境学、现代经济理论与传统会计学等学科相互结合的一门新兴学科,构建碳会计体系是促进循环经济发展和提升资源保护的必然要求与选择。针对弱生态区企业碳会计体系构建的背景和现实意义,着重从碳会计核算的目标和原则、对象和内容、确认和计量、碳信息披露等方面进行探讨,以供实践工作参考。

Carbon accounting is developed to response to global climate change and advocating low carbon economy social background, it is a new subject combined environmental science and modern economic theory. With the traditional accounting has been changed, construction of carbon accounting system is a necessary requirement and choice to develop circular economy and protect nature resource. This paper constructs the carbon accounting system in weak ecological area, which is considered of the background and practical significance, and also be focused discussion on the carbon accounting objectives, principles, contents and so on for reference on practical work.