低碳经济视角下企业环境成本会计~

低碳经济视角下企业环境成本会计核算体

系的研究

摘要

经济的飞速发展使人们的可持续发展意识不断增强，企业环境成本的会计核算体系随之应运而生。我国环境成本会计核算体系在经历过大约二十年左右的发展历程后，在该领域已取得了一定的研究成果，但与欧美发达国家在该领域的研究相比还是有一定的滞后性，同时企业环境成本核算体系本身伴随着与时俱进性随之而来的是不可避免的不健全性和创新性。随着“低碳”这一新兴的理念的提出的是一种更多的寻求排放量的绝对减少的主导思想。本文将企业环境成本会计核算体系的研究同当下热点的低碳经济相结合，在原有的理论和实践的基础上，更进一步提出企业环境成本核算体系在新的形势下的的发展方向。

本文所探讨的内容主要是从低碳经济视角下的企业环境成本会计核算体系为出发点和落脚点，其在确认和计量领域，存在要素划分不清晰、计量标准不确定等问题；在归集和分配方面存在成本划分边缘化、核算体系尚不明确等缺陷；在会计信息披露方面存在企业意识有待提高、法律法规不健全等不足。针对文章前部分基于低碳经济视角下的这些问题及原因分析，在文章中的后半部分，又有针对性的对有关具体问题提出了具体建议：在确定和计量领域，加强规范制定标准和加强环境成本的控制；在归集和分配方面，使账户体系和核算方法更加的趋于完整系统；在会计信息披露方面，激发企业的主动性、完善有关的法律法规等。

关键词:低碳经济；企业环境成本；会计核算体系；可持续发展

Studies of Low-carbon Economy Perspective Environmental Cost Accounting System Based On

Abstract

This article will examine the environmental cost accounting system with the current combination of hot carbon economy, in the original theoretical basis and practical problems of further proposed the development direction of the enterprise environment cost accounting system in the new situation of the. Along with the rapid economic development, people's awareness of sustainable development continue to enhance the business environment, along with the cost accounting system came into being. China's environmental cost accounting gone through twenty years of development, we have made some achievements, but the research environment and cost accounting compared to American and European countries there is still a gap, but the business environment along with the cost accounting system itself times of the attendant is not perfect and innovation. With this new concept of \there is the pursuit of a more absolute reduction in emissions of thinking. The emerging low-carbon economy study will give new impetus to research and development of environmental accounting

This article focuses on research-based costing system causes of a low-carbon economy Perspective business environment and emerging problems, as well as specific recommendations related environmental cost accounting system Perspective of a low-carbon economy. From emerging low-carbon economy as the starting point of today's enterprise environment cost accounting system analyzes the existing problems, causes and related some feasible recommendations. Environmental cost accounting system based on a low-carbon economy Enterprise Perspective, in recognition and measurement, exist no clear dividing elements, measurement

standard uncertainty and other issues; cost divided marginalization and distribution presence in the imputation accounting system is not yet clear and other defects; presence awareness needs to be improved enterprise, inadequate laws and regulations such as lack of accounting information disclosure. Based on these problems and the reasons for the low carbon economy in a view of the front section for the article, in the latter part of the text, respectively, for specific questions put forward specific proposals: the identification and measurement of aspects, strengthening the normative standard-setting and strengthening control environmental costs ; in imputation and distribution, improve and perfect the accounting methods account system; the accounting information disclosure, to stimulate business initiative, improve relevant laws and regulations.

Keywords:Low-carbonEconomy;Enterprise

Costs;AccountingSystem;Sustainable Development

Environmental

目录

一、前言 ..........................................................2

（一）研究背景 ..................................................................................................... 2 （二）研究意义 ..................................................................................................... 2

二、低碳经济视角下企业环境成本核算体系的问题及原因分析 .....3

（一）低碳经济视角下的企业环境成本的确认和计量的问题及原因分析 ..... 3 （二）低碳经济视角下的企业环境成本的归集和分配的问题及原因分析 ..... 4 （三）低碳经济视角下的企业环境成本的会计信息披露的问题及原因分析 . 5

三、低碳经济视角下企业环境成本核算体系的建议 ................7

（一）低碳经济视角下的企业环境成本的确认和计量的建议 ......................... 7 （二）低碳经济视角下的企业环境成本的归集和分配的建议 ......................... 7 （三）低碳经济视角下的企业环境成本的会计信息披露的建议 ..................... 9

四、结论 ........................................................ 10 参考文献 ........................................................ 11 致谢 ........................................... 错误！未定义书签。