碳会计制度设计与运行机制略探

Research on Design and Operation Mechanism of Carbon Accounting System

运用碳会计的学科理论基础和实践研究,采用科学的方法,从资本、技术和环境三个维度来设计碳会计信息的输入、加工和输出三大模块。研究结果表明:碳会计作为传统会计应对低碳经济发展的一项理论补充和应用创新,碳核算与控制是碳会计制度设计的核心问题。其框架设计需从两方面着手:一是包括设计目标及原则、科目、要素的确认及计量、凭证及账簿与报告在内的框架设计;二是包括碳会计数据输入、业务处理和信息输出等具体模块的内容设计。碳会计制度的顺利实施和有效运行,需从企业碳排放标准的相关政策和法律制定、碳金融机制的深入推进及具体会计准则的规范和培育等三方面来提供一个支撑环境和保障机制。

This paper centers on three modules of information input, processing and output of carbon accounting information based on scientific theory and practical research on the framework of carbon accounting system. The research results show that carbon accounting should add to a development theory and application innovation as the traditional accounting dealing with low carbon economic development, and carbon accounting and control is the core issue of carbon accounting system design. The framework designs from two aspects： One is framework design including the design target and principle, subject, elements of the recognition and measurement, vouchers, books and reports ; The other one is content design of specific module including carbon accounting data entry, business processing and information output, etc. The smooth implementation of carbon accounting system and effective operation, should be supported environment and guarantee mechanism by three aspects from the enterprise standard of related policies and laws, deepened carbon financial mechanism, and specifications and cultivating of the specific accounting standards.