经济研究导刊
經濟研究導刊
경제연구도간
ECONOMIC RESEARCH GUIDE
2014年
17期
261-262
,共2页
碳会计%低碳经济%启示
碳會計%低碳經濟%啟示
탄회계%저탄경제%계시
carbon accounting%low carbon economy%enlightenment
碳会计是一种新兴的会计核算和管理方法,它可以实现企业经营和环境保护的有机结合,但在我国的研究还停留在理论引进阶段,主要集中在对碳会计的确认、核算体系、计量和披露等的研究。为推进低碳经济的发展,校正企业发展方向,我国应充分借鉴国外学者研究成果,尽快制定可操作性的碳会计准则,加快建设碳排放交易市场,建设碳会计实施的外部支撑条件,同时增加碳会计专业人才储备,为碳会计的发展夯实基础,创造良好的发展环境。
碳會計是一種新興的會計覈算和管理方法,它可以實現企業經營和環境保護的有機結閤,但在我國的研究還停留在理論引進階段,主要集中在對碳會計的確認、覈算體繫、計量和披露等的研究。為推進低碳經濟的髮展,校正企業髮展方嚮,我國應充分藉鑒國外學者研究成果,儘快製定可操作性的碳會計準則,加快建設碳排放交易市場,建設碳會計實施的外部支撐條件,同時增加碳會計專業人纔儲備,為碳會計的髮展夯實基礎,創造良好的髮展環境。
탄회계시일충신흥적회계핵산화관리방법,타가이실현기업경영화배경보호적유궤결합,단재아국적연구환정류재이론인진계단,주요집중재대탄회계적학인、핵산체계、계량화피로등적연구。위추진저탄경제적발전,교정기업발전방향,아국응충분차감국외학자연구성과,진쾌제정가조작성적탄회계준칙,가쾌건설탄배방교역시장,건설탄회계실시적외부지탱조건,동시증가탄회계전업인재저비,위탄회계적발전항실기출,창조량호적발전배경。
Carbon accounting is a new accounting and management method,it combines can achieve business and environmental protection,but in our study is still at the stage of theoretical research on the introduction,mainly concentrated in the confirmation,the carbon accounting system,measurement and disclosure.To promote the development of low carbon economy,correcting the direction of enterprise development,our country should fully overseas research results,as soon as possible to develop operational carbon accounting standards,accelerate the construction of carbon emissions trading market,external carbon accounting support in the construction conditions,at the same time,increase the carbon accounting professional talent reserve,to lay a solid foundation for the development of carbon accounting,create a good environment for development.