我国碳排放制度下的企业碳会计核算体系分析

Analysis of Enterprise Carbon Accounting System under Carbon Emission System in China

为有效解决日益恶化的环境问题,企业在生产运营中需要做好碳排放工作,并依据我国现行的碳排放制度,加强碳会计核算.在此背景下,文章结合碳会计的相关定义,分析了我国碳排放制度的具体内容,提出了企业在碳排放制度指导下构建碳会计核算体系的基本思路.通过研究可知,碳会计计量与确认是企业碳会计核算的核心要素,对明确企业碳排放权,增强企业碳会计核算意识具有重要的作用.

In order to effectively solve the deteriorating environmental problems,enterprises need to do a good job in the control of carbon elements in production and operation.Moreover,enterprises need to strengthen carbon accounting in accordance with China's current carbon emission system.In this context,this paper analyzes the specific content of China's carbon emission system based on the relevant definitions of carbon accounting,and puts forward the basic ideas for enterprises to build a carbon accounting system under the guidance of the carbon emission system.Through research,it can be seen that carbon accounting measurement and confirmation is the core element of corporate carbon accounting,which plays an important role in clarifying corporate carbon emission rights and enhancing corporate carbon accounting awareness.