“双碳”目标下化工企业碳成本核算技巧

Carbon Cost Accounting Skills of Chemical Enterprises under the Target of“Dual Carbon”

近年来,中国社会经济高速发展,但全球变暖、沙尘暴等环境问题也进一步凸显。为此,中国政府正努力实现“碳达峰、碳中和”目标。化工行业作为二氧化碳排放量较大的行业之一,更要做好环境成本控制管理工作。因此,碳排放成本也成为企业核算的重点关注对象。文章分析了在“双碳”目标下化工企业碳成本管理体系的构建,从碳成本预算、碳成本核算(作业成本法)、碳成本管理绩效的评价(平衡记分卡)三方面分别进行论述,概括存在的问题,提出改善化工企业碳成本管理的有效对策和建议。

In recent years,China’s social and economic development has been rapid,but global warming,dust storms and other environmental problems have become more prominent.To this end,the Chinese government is striving to achieve the goal of“carbon peak and carbon neutrality”.As one of the industries with large carbon dioxide emissions,the chemical industry should do a good job in environmental cost control and management.Therefore,the cost of carbon emissions has also become the focus of enterprise accounting.This paper analyzes the construction of the carbon cost management system of chemical enterprises under the“Dual Carbon”target,discusses the carbon cost budget,carbon cost accounting(activity-based costing),and carbon cost management performance evaluation(balanced scorecard),summarizes the existing problems,and puts forward effective countermeasures and suggestions to improve the carbon cost management of chemical enterprises.