“双碳”目标下电力企业环境会计核算体系的构建

Construction of environmental accounting system for electric power enterprises under"double carbon"target

电力企业应用环境会计是响应国家“双碳”目标、从微观层面贯彻绿色可持续发展理念的有效举措。由于电力企业缺乏统一的环境会计核算,其所披露环境信息的完整性和可靠性易受质疑。通过分析电力企业在环境会计应用过程中存在的问题,基于环保法律制度和现行会计制度,提出构建电力企业环境会计核算体系,并针对环境会计信息披露不充分及环境信息披露质量低的问题提出对策建议,以期为电力企业提供准确的环境会计信息,使企业在追求经济利益时兼顾环保责任。

The application of environmental accounting in electric power enterprises is an effective measure to respond to the national goal of"double carbon",and is also the way to carry out the concept of green and sustainable development from the micro level.Due to the lack of unified environmental accounting,the integrity and reliability of environmental information disclosed by electric power enterprises are questioned.In this paper,in the environmental problems existing of the electric power enterprise in the process of accounting application were analyzed,based on the environmental legal system and the current accounting system,the electric power enterprise environmental accounting system is put forward,and in view of the environment of inadequate disclosure of accounting information,and countermeasures and suggestions were put forward to solve the problem of low quality of environmental information disclosure,so as to provide accurate for the electric power enterprise environment accounting information,to make enterprise pursues both economic interests and environmental responsibility.