碳会计定义重构及碳排放会计准则体系构建研究

Research on the Definition of Carbon Accounting and Accounting Standards for Carbon Emission

气候变化影响的复杂性和广泛性使碳会计成为会计领域的国际性难题。在众多尚未解决的问题中,碳会计的定义无疑是其中的关键问题。国内外关于碳会计定义的研究成果表明,碳会计定义的多重性源于宏观和微观层面对碳会计(Carbon accounting)理解的差异。基于宏观和微观层面内在联系的视角,将碳会计重新定义为"以货币为主要计量单位,借助实物、技术等计量单位,采用一系列核算和鉴证等方法,向内外部会计信息使用者提供碳排放财务信息的一项管理活动"。以此为基础,构建了碳排放会计准则的基本框架:从财务会计视角制定《碳排放权》会计准则,从管理会计视角制定《碳管理》会计准则指南。

Carbon accounting has been an international dilemma because of its complicated and extensive effects on climate change. Among the unsolved problems in carbon accounting field,the definition of carbon accounting is the key problem. Based on literatures on carbon accounting,this paper finds that there are multiple definitions of carbon accounting because of different understandings in carbon accounting at macro and micro levels. By analyzing the inner connection between macro and micro levels,the paper definites carbon accounting as a management activity to provide financial information about carbon emission,with money as the major measurement unit and with objects and techniques as the supplementary measurement units,by using various accounting and verification methods.At last,a basic framework of the accounting standards for carbon emission is constructed,which include Carbon Emission Rights accounting standard from the perspective of financial accounting and Carbon Management accounting standard from the perspective of management accounting.