碳会计核算体系构建探讨
发布时间：2019-01-23 11:44
【摘要】：正碳会计是在低碳经济的大背景下产生的一个全新会计研究领域,是低碳经济发展的产物。在全球气候日益变暖的严峻形势下发展低碳经济具有重要的意义,研究碳会计核算问题并为企业制定具有实际操作性的碳会计核算规范有利于促进低碳经济的发展。随着低碳经济的发展,会有越来越多的企业遇到碳排放权及其交易等碳会计领域的会计处理问题,而目前无论是IASB还是FASB都
[Abstract]:The positive carbon accounting is a new field of accounting research that is produced under the big background of the low-carbon economy, and is the product of the low-carbon economic development. It is of great significance to develop the low-carbon economy in the severe situation of the global warming, to study the problem of carbon accounting and to develop the carbon accounting standard with the practical operability for the enterprises to promote the development of the low-carbon economy. With the development of the low-carbon economy, more and more enterprises meet the accounting treatment in the carbon accounting field, such as the carbon emission right and the transaction, and at present, both the IASB and the FASB
【作者单位】： 集美大学工商管理学院;
【分类号】：F275.2;X196
[Abstract]:The positive carbon accounting is a new field of accounting research that is produced under the big background of the low-carbon economy, and is the product of the low-carbon economic development. It is of great significance to develop the low-carbon economy in the severe situation of the global warming, to study the problem of carbon accounting and to develop the carbon accounting standard with the practical operability for the enterprises to promote the development of the low-carbon economy. With the development of the low-carbon economy, more and more enterprises meet the accounting treatment in the carbon accounting field, such as the carbon emission right and the transaction, and at present, both the IASB and the FASB
【作者单位】： 集美大学工商管理学院;
【分类号】：F275.2;X196
【二级参考文献】
相关期刊论文 前1条
1 王清刚;中国会计标准与国际会计标准的差异研究[J];山西财经大学学报;2005年02期
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8 谢，
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