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《碳會(huì)計(jì)定義重構(gòu)及碳排放會(huì)計(jì)準(zhǔn)則體系構(gòu)建研究》由會(huì)員上傳分享,免費(fèi)在線閱讀,更多相關(guān)內(nèi)容在學(xué)術(shù)論文-天天文庫。
1、碳會(huì)計(jì)定義重構(gòu)及碳排放會(huì)計(jì)準(zhǔn)則體系構(gòu)建研究張彩平譚德明劉梅娟南華大學(xué)經(jīng)濟(jì)管理學(xué)院浙江農(nóng)林大學(xué)經(jīng)濟(jì)管理學(xué)院摘要:氣候變化影響的復(fù)雜性和廣泛性使碳會(huì)計(jì)成為會(huì)計(jì)領(lǐng)域的國際性難題。在眾多尚未解決的問題中,碳會(huì)計(jì)的定義無疑是其中的關(guān)鍵問題。國內(nèi)外關(guān)于碳會(huì)計(jì)定義的研宄成果表明,碳會(huì)計(jì)定義的多重性源于宏觀和微觀層面對(duì)碳會(huì)計(jì)(Carbonaccounting)理解的差異?;诤暧^和微觀層面內(nèi)在聯(lián)系的視角,將碳會(huì)計(jì)重新定義為“以貨幣為主要計(jì)量單位,借助實(shí)物、技術(shù)等計(jì)量單位,采用一系列核算和鑒證等方法,向內(nèi)外部會(huì)計(jì)信息使用者提供碳排放
2、財(cái)務(wù)信息的一項(xiàng)管理活動(dòng)”。以此為基礎(chǔ),構(gòu)建了碳排放會(huì)計(jì)準(zhǔn)則的基本框架:從財(cái)務(wù)會(huì)計(jì)視角制定《碳排放權(quán)》會(huì)計(jì)準(zhǔn)則,從管理會(huì)計(jì)視角制定《碳管理》會(huì)計(jì)準(zhǔn)則指南。關(guān)鍵詞:碳會(huì)計(jì);碳排放權(quán);碳排放會(huì)計(jì)準(zhǔn)則;作者簡(jiǎn)介:張彩平,博士,南華大學(xué)經(jīng)濟(jì)管理學(xué)院副教授,zcp2002117@163.com;作者簡(jiǎn)介:譚徳明,南華大學(xué)經(jīng)濟(jì)管理學(xué)院副研究員;作者簡(jiǎn)介:劉梅娟,傅士,浙江農(nóng)林大學(xué)經(jīng)濟(jì)管理學(xué)院教授。收稿日期:2015-03-25基金:國家社會(huì)科學(xué)基金青年項(xiàng)目(13CGL029)ResearchontheDefinitionofCa
3、rbonAccountingandAccountingStandardsforCarbonEmissionCaipingZhangDemingTanMeiiuanLiuSchoolofEconomicsandManagement,UniversityofSouthChina;SchoolofEconomicsandManagement,ZhejiangAgriculturalandForestryUniversity;Abstract:Carbonaccountinghasbeenaninternationaldi
4、lemmabecauseofitscomplicatedandextensiveeffectsonclimatechange.Amongtheunsolvedproblemsincarbonaccountingfield,thedefinitionofcarbonaccountingisthekeyproblem.Basedonliteraturesoncarbonaccounting,thispaperfindsthattherearemultipledefinitionsofcarbonaccountingbe
5、causeofdifferentunderstandingsincarbonaccountingatmacroandmicrolevels.Byanalyzingtheinnerconnectionbetweenmacroandmicrolevels,thepaperdefinitescarbonaccountingasamanagementactivitytoprovidefinancialinformationaboutcarbonemission,withmoneyasthemajormeasurementu
6、nitandwithobjectsandtechniquesasthesupplementarymeasurementunits,byusingvariousaccountingandverificationmethods.Atlast,abasicframeworkoftheaccountingstandardsforcarbonemissionisconstructed,whichincludeCarbonEmissionRightsaccountingstandardfromtheperspectiveoff
7、inancialaccountingandCarbonManagementaccountingstandardfromtheperspectiveofmanagementaccounting.Keyword:carbonaccounting;carbonemissionrights;accountingstandardsforcarbonemission;Received:2015-03—25一、引言自國際政府間氣候變化委員會(huì)(IPCC)陸續(xù)發(fā)布評(píng)估報(bào)告以及《京都議定書》簽訂以來,氣候變化及其造成的影響成為各領(lǐng)域?qū)W
8、者研宄的熱點(diǎn)問題。確認(rèn)、計(jì)量和報(bào)告這種影響促成了碳會(huì)計(jì)的產(chǎn)生。然而,與全球上千億的碳交易量相比(WorldBank,2014),碳會(huì)計(jì)研究還遠(yuǎn)不成熟,并己成為會(huì)計(jì)領(lǐng)域的一個(gè)國際性難題(IASB,2012)。在眾多尚未解決的問題屮,碳會(huì)計(jì)定義無疑是其屮的關(guān)鍵問題。本文嘗試通過對(duì)碳會(huì)計(jì)的定義展開研宂,期望以此為突破口,推動(dòng)碳會(huì)計(jì)研宄的進(jìn)一步深入發(fā)展。二、國內(nèi)外學(xué)