基于双碳目标的会计与财务问题探讨

Discussion on Accounting and Finance Issues Based on Carbon Peak and Carbon Neutrality Goals

碳达峰和碳中和是绿色发展的长期目标,需要多方的协调配合,会计与财务应在其中发挥作用。本文基于我国碳排放现状,结合技术减排、结构减排和管理减排三大碳减排措施,论述了企业在实施碳达峰和碳中和目标措施过程中可能涉及的会计确认和报告等会计问题,以及相关财务决策和管理控制等财务问题。并在可持续发展理念指导下,基于激励和约束视角探讨碳减排过程中的会计和财务问题。文章全面、系统地探索了碳减排措施实施中的会计与财务相关问题,提供了双碳目标下会计与财务创新的整体思路。同时,本文也是在环境会计或可持续发展会计研究领域的有益探索,对于在碳达峰和碳中和目标指引下,会计准则与财务规制完善,政府、金融机构和企业等主体的行为规范都具有重要的意义。

Carbon peak and carbon neutrality is the long-term goal of green development,which requires coordination of various parties,and ac⁃counting and finance should play a role in it.Based on the current situation of carbon emission in China,combined with the three carbon emission reduc⁃tion measures of technical emission reduction,structural emission reduction and management emission reduction,this paper discusses the accounting is⁃sues that may be involved in the implementation of carbon peak and carbon neutral target measures,accounting confirmation and reporting,as well as re⁃lated financial decisions and management control and other financial issues.Under the guidance of the concept of sustainable development,accounting and financial issues in the process of carbon emission reduction are discussed from the perspective of incentive and constraint.This paper comprehensively and systematically explores the accounting and financial issues in the implementation of carbon emission reduction measures,and provides an overall idea of accounting and financial innovation under the dual carbon target.At the same time,this paper is also a useful exploration in the field of environmental accounting or sustainable development accounting research.It is of great significance for the improvement of accounting standards and financial regula⁃tions,as well as the behavior norms of governments,financial institutions and enterprises under the guidance of carbon peak and carbon neutrality goals.