摘要
随着环境保护的重要性越来越受到人们的关注,环境会计这一理念逐渐被人们重视起来,由此碳会计的产生也绝非偶然。然而由于碳资产的计量方式仍缺乏一致性的标准,许多学者在对于其计量的选择上存在争议。本文基于相关理论,通过选取现阶段最常见的两种碳资产计量方式,剖析其对财务报表以及会计信息质量的影响,并进行对比研究,旨在为碳会计计量制度的完善提供帮助。
As the importance of environmental protection has attracted an increasing attention,the concept of environmental accounting gradually becomes a hot topic,and carbon accounting has emerged accordingly.However,due to the lack of consistent standards for the measurement of carbon assets,many scholars have controversies in the selection of their measurement.Based on relevant theories,this paper selects two most common carbon asset measurement methods,analyzes the impact on the financial statements and accounting information quality,and conducts a comparative study,aiming to provide help for the improvement of carbon accounting measurement system.
作者
陈星晖
李建军
Chen Xing-hui;Li Jian-jun(School of Business,Jianghan University,Wuhan 430000,Hubei Province,China)
出处
《科学与信息化》
2024年第9期166-168,共3页
Technology and Information
关键词
碳资产
历史成本计量
公允价值计量
carbon asset
historical cost measurement
fair value measurement
