| 碳经济业务的会计确认研究 |
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| 引用本文： | 刘美华,施先旺.碳经济业务的会计确认研究[J].当代财经,2012(6):102-111. |
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| 作者姓名： | 刘美华 施先旺 |
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| 作者单位： | 中南财经政法大学会计学院 |
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| 基金项目： | 国家社科基金项目“低碳经济背景下的碳会计问题研究”(10BJY019) |
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| 摘 要： | 企业的碳经济业务包括碳足迹核算、节能减排、碳固和碳排放权及其交易。除一般性的会计确认原则之外,碳会计的确认还应该遵守交叉性经济业务的分类确认原则、碳减排动机的淡化确认原则和简洁、独立而集中的确认原则。碳会计的确认会形成新的碳资产、碳负债、碳收益与碳费用。
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| 关 键 词： | 低碳经济 碳经济业务 碳排放权 会计确认 |
A Study of Accounting Recognition of Carbon Economic Business |
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| LIU Mei-hua,SHI Xian-wang.A Study of Accounting Recognition of Carbon Economic Business[J].Contemporary Finance & Economics,2012(6):102-111. |
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| Authors: | LIU Mei-hua SHI Xian-wang |
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| Institution: | (Zhongnan University of Economics and Law,Wuhan 430073,China) |
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| Abstract: | The carbon economic business of enterprises includes the accounting of carbon footprint,energy conservation and emission reduction,carbon sequestration and carbon emission rights trading.The recognition of carbon accounting should abide by the classification principles of cross business,the dilution principles of motivation of carbon emission reduction and the recognition principles of conciseness,independence and concentration in addition to the general principles of accounting recognition.The recognition of carbon accounting will bring about new carbon assets,carbon liabilities,carbon profits and carbon costs. |
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| Keywords: | low-carbon economy carbon economic business carbon emission rights accounting recognition |
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