生态经济
生態經濟
생태경제
Ecological Economy
2015年
4期
60~63
,共null页
弱生态区 低碳经济 碳会计体系
弱生態區 低碳經濟 碳會計體繫
약생태구 저탄경제 탄회계체계
weak ecological area; low carbon economy; carbon accounting system
碳会计是在应对全球气候变化和大力倡导低碳经济社会的背景下发展起来的,它是以减碳低耗为目标,将环境学、现代经济理论与传统会计学等学科相互结合的一门新兴学科,构建碳会计体系是促进循环经济发展和提升资源保护的必然要求与选择。针对弱生态区企业碳会计体系构建的背景和现实意义,着重从碳会计核算的目标和原则、对象和内容、确认和计量、碳信息披露等方面进行探讨,以供实践工作参考。
碳會計是在應對全毬氣候變化和大力倡導低碳經濟社會的揹景下髮展起來的,它是以減碳低耗為目標,將環境學、現代經濟理論與傳統會計學等學科相互結閤的一門新興學科,構建碳會計體繫是促進循環經濟髮展和提升資源保護的必然要求與選擇。針對弱生態區企業碳會計體繫構建的揹景和現實意義,著重從碳會計覈算的目標和原則、對象和內容、確認和計量、碳信息披露等方麵進行探討,以供實踐工作參攷。
탄회계시재응대전구기후변화화대력창도저탄경제사회적배경하발전기래적,타시이감탄저모위목표,장배경학、현대경제이론여전통회계학등학과상호결합적일문신흥학과,구건탄회계체계시촉진순배경제발전화제승자원보호적필연요구여선택。침대약생태구기업탄회계체계구건적배경화현실의의,착중종탄회계핵산적목표화원칙、대상화내용、학인화계량、탄신식피로등방면진행탐토,이공실천공작삼고。
Carbon accounting is developed to response to global climate change and advocating low carbon economy social background, it is a new subject combined environmental science and modern economic theory. With the traditional accounting has been changed, construction of carbon accounting system is a necessary requirement and choice to develop circular economy and protect nature resource. This paper constructs the carbon accounting system in weak ecological area, which is considered of the background and practical significance, and also be focused discussion on the carbon accounting objectives, principles, contents and so on for reference on practical work.
