摘要
在全球气温飙升,气候变化越趋严峻,第23届联合国气候变化波恩会议刚刚闭幕,全国碳排放交易市场即将建立并运行的背景下,以榆林二氧化碳排放量最具代表性的电力企业作为研究对象,就其目前对碳排放的核算和披露等会计核算问题进行了相关探讨,发现这些电力企业在处理二氧化碳排放时候,存在一些理论和实务层面的问题,随后分别对此类问题给出了建议。
Wheng lobal temperatures soared, the climate change goes worse, and the 23rd Bonn UN climate change conference has just concluded, and the national carbon emissions trading market is up and running, the article selects the electric power enterprises which are the most representative of carbon emissions in Yulin as the object. It discusses about current accounting and disclosure for carbon emission of those enterprises, and finds that the electric power enterprises in the treatment of carbon dioxide emissions, there are some problems on the level of theory and practice. At last, it gives relevant suggestions for such problems respectively.
作者
郭婷
GUO Ting(School of Management,Yulin University,Yulin 719000,China)
出处
《榆林学院学报》
2018年第6期108-111,共4页
Journal of Yulin University
基金
陕西省教育厅项目(14JK1855)
关键词
榆林
电力企业
碳会计
Yulin
electric power enterprise
carbon accounting.
