摘要
自工业革命以来,世界各国的能源在加速消耗着,大量的工业废气排放也随之而来。这样,不可避免地会产生大量的二氧化碳等温室气体,导致温室效应,致使全球变暖。面对日益严峻的全球变暖形势,低碳经济得到广泛的推崇[1]。各国面对的一个关键难题是如何量化企业行为造成的环境后果。在此情况下,便诞生了碳会计这门新兴会计科学。论文对国内企业碳排放问题进行研究,提出适合我国碳会计发展的建议,进而促进我国低碳经济的繁荣发展。
Since the industrial revolution,the world's energy consumption has accelerated,and serious industrial emissions have followed.In this way,it is inevitable to produce a large amount of CO2 and other greenhouse gases,causing the greenhouse effect,thus leading to global warming.In the face of the increasingly fierce global warming situation,low-carbon economy has been widely advocated[1].A key challenge for countries is how to quantify the environmental consequences of corporate behaviour.In this case,carbon accounting,a new accounting science,was born.This paper studies the carbon emission of domestic enterprises,and puts forward suggestions suitable for the development of carbon accounting in China,so as to promote the prosperity and development of China's low-carbon economy.
作者
晏微闵
杨林
田永
YAN Wei-min;YANG Lin;TIAN Yong(City College,Southwest University of Science and Technology,Mianyang 621000,China)
出处
《中小企业管理与科技》
2020年第36期136-137,共2页
Management & Technology of SME
基金
2020年产教融合教学成果奖培育项目(CC-JXCG2002)
2019年国家级大学生创新训练项目“碳会计”(2019X0036)
2020年西南科技大学城市学院《金融学》线上线下混合式课程建设研究(2020XJXM11)。
关键词
碳会计
碳法规
暂行条例
信息披露
低碳发展
carbon accounting
carbon regulations
interim regulations
information disclosure
low-carbon development
