低碳经济形势下企业碳管理会计的构建
发布时间：2019-02-17 09:34
【摘要】：低碳经济是世界经济发展的趋势,为了适应经济形势的发展,企业也应该积极采取措施,节能减排。构建碳管理会计体系将对企业低碳减排产生积极影响。文章主要从战略目标、碳预算管理、碳成本管理、碳价值链管理、碳投资管理和碳绩效管理六个方面讨论企业碳管理会计体系的构建,从而将低碳理念真正融入到管理会计体系。
[Abstract]:Low-carbon economy is the trend of world economic development. In order to adapt to the development of economic situation, enterprises should also take active measures to save energy and reduce emissions. The construction of carbon management accounting system will have a positive impact on low carbon emission reduction. This paper mainly discusses the construction of enterprise carbon management accounting system from six aspects: strategic goal, carbon budget management, carbon cost management, carbon value chain management, carbon investment management and carbon performance management. Thus, the concept of low-carbon into the real management accounting system.
【作者单位】： 西南科技大学经济管理学院;
【分类号】：F275;X196
，
本文编号：2425026
[Abstract]:Low-carbon economy is the trend of world economic development. In order to adapt to the development of economic situation, enterprises should also take active measures to save energy and reduce emissions. The construction of carbon management accounting system will have a positive impact on low carbon emission reduction. This paper mainly discusses the construction of enterprise carbon management accounting system from six aspects: strategic goal, carbon budget management, carbon cost management, carbon value chain management, carbon investment management and carbon performance management. Thus, the concept of low-carbon into the real management accounting system.
【作者单位】： 西南科技大学经济管理学院;
【分类号】：F275;X196
，
本文编号：2425026
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