低碳经济背景下我国碳会计信息披露制度的构建

The Construction of Carbon Accounting Information Disclosure System under The Background of Low Carbon Economy in China

碳会计信息披露制度的构建有利于对每个企业的碳排放进行量化及考核,增加信息可比性,为相关碳信息需求方提供有效的低碳经济信息,提高信息的透明度。因此,企业需要构建一套完善的企业碳会计信息披露制度。在对碳会计的理论基础、质量要求分析的基础上,对碳资产、碳负债、碳成本、碳权益、碳损益的定义、确认、计量及报告作出了系统性研究,指出碳会计信息披露制度不仅需要建立一套具体的碳会计核算体系,同时需要逐渐完善碳会计监督体系及相关的法律体系的建设。

The construction of carbon accounting information disclosure system can help to quantify and assess the carbon emissions of each enterprise, to increase information comparability, to provide relevant information for low carbon economy information users, and to improve the transparency of information, so we need to build a set of perfect enterprise carbon accounting information disclosure system. Through the analysis on the theoretical and the quality requirements of carbon accounting, carried out the systemic research on the definition, confirmation, measurement and disclosure of the carbon assets, the carbon liabilities, the costs of carbon, carbon rights, carbon profit and loss. At the same time, it pointed out that carbon accounting information disclosure system not only need to establish a set of specific carbon accounting system, also need to gradually perfect the supervision system and related legal system construction. Finally carbon accounting as a new economic business, need each department and accounting personnel＇s continuous efforts and explore, to promote the smooth development of low carbon economy in China.