"双碳"目标背景下我国碳会计发展路径探讨
Exploration on Development Path of Carbon Accounting in China under the Background of"Dual Carbon"Goal
周信君 1饶瑞蝶1
作者信息
- 1. 吉首大学 商学院,湖南 吉首 416000
- 折叠
摘要
"双碳"目标是我国为应对全球气候变化而向国际社会作出的庄严承诺.碳会计兼具经济管理和环境保护的双重作用,对于"双碳"目标的实现具有至关重要的作用.文章基于绿色、低碳、可持续发展理念,围绕"双碳"目标,并结合《碳排放权交易有关会计处理暂行规定》的相关内容,分析我国碳会计面临的现实问题,在此基础上提出我国碳会计的未来发展路径,以期丰富我国碳会计的理论研究,为碳会计实践提供一定的参考.
Abstract
The"dual carbon"goal is a solemn commitment made by China to the international community in response to global climate change.Carbon accounting plays a dual role in economic management and environmental protection,and is crucial for achieving the"dual carbon"goal.The paper,based on the concepts of green,low-carbon,and sustainable development,centered on the"dual carbon"goal,and combined with the relevant content of the"Interim Provisions on Accounting Treatment for Carbon Emission Trading",analyzes the practical problems faced by carbon accounting in China.Based on this,it proposes the future development path of carbon accounting in China,in order to enrich the theoretical research of carbon accounting in China and provide a certain reference for carbon accounting practice.
关键词
双碳/碳排放权/碳会计/可持续发展Key words
dual carbon/carbon emission right/carbon accounting/sustainable development引用本文复制引用
出版年
2024
NETL
NSTL
万方数据