信息使用者对碳会计计量属性的关注差异——基于专家访谈和实验的证据

Different Concerns of Information Users to Carbon Accounting Measurement Attributes:Evidences Based on Expert Interviews and Experiments

环保减排和碳市场发展的问题已成为各国关注的热点,我国也在逐步建立多个试点市场的基础上不断加快全国统一碳市场的建设。由此,碳会计相关问题受到更多学者的关注,因为碳会计的确认、计量和报告会对企业价值产生明显的影响。而且不同碳会计计量属性下企业价值的变化程度存在显著差异,从而使得不同企业信息使用者的感知和关注重点也不同。本文通过理论分析、专家访谈和实验法,发现各利益相关者的确关注到碳市场机制对企业经营和价值的影响,而且投资者对碳资产、碳负债在公允价值和历史成本计量下对公司未来财务状况的影响存在明显的感知差异,进而显著影响其决策。

The issue of environmental protection,emission reduction and the development of carbon market has become a hot issue in the world. China also gradually established a number of pilot markets to accelerate the national unified carbon market construction.Therefore,more scholars pay attention to the problems related to carbon accounting,because the recognition and measurement and report of carbon accounting will have a significant impact on enterprise value. Moreover, there are significant differences in the degree of enterprise value changes under different carbon accounting measurement attributes, and then,different enterprise information users have different perception and focus. Through theoretical analysis, expert interview and experimental method, it was found that stakeholders were indeed concerned about the impact of carbon market mechanisms on business operations and values. Moreover,there is a significant difference between investors’ perception of the impact of carbon assets and carbon liabilities on the company’s future financial status under the measurement of fair value and historical cost,in turn making significantly affects on their decision-making.