对我国企业碳会计信息披露的思考

对我国企业碳会计信息披露的思考

摘要

随着我国资源节约型和环境友好环境特别，特别是“生态文明”建设的不断深化，我国对资源和环境越来越重视，但大气污染、气候变暖、能源匮乏和资源浪费等问题仍然严重威胁着我国的生存环境和发展环境。目前碳排放已经成为全球关注的热点问题，《联合国气候变化框架公约》、《京都议定书》、《波恩协议》、《哥本哈根协议》等一系列关于碳排放方面的国际法规相继出台，给企业发展提出了新的更高的要求，但我国企业碳会计信息披露仍然没有形成体系。本文以企业碳会计信息披露为研究对象，对企业碳会计、碳会计信息、碳会计信息披露等理论进行了概述；对企业碳会计信息披露的动因从自愿性披露和强制性披露两个方面进行了分析；对当前我国企业碳会计信息披露存在的标准不规范、体系不完善、制度不系统、监督不到位的问题进行了梳理，并从理论、理念、管理、法律等方面找出这些问题的深层次原因，最后从加强理论研究、提升环保意识、健全法律体系、加强监管力度、提高披露水平五个方面提出对策建议，希望对加强我国企业碳会计信息披露有所参考。

关键字：企业；碳会计信息；披露；制约因素

ABSTRACT

Along with our country of resource saving and environmental friendly environment, especially the "deepening ecological civilization" construction, China's resources and environment more attention, but the problem of air pollution, climate change, energy shortage and the waste of resources is still poses a serious threat to our survival and development environment. The current carbon emissions have become the hot issue of global concern, "United Nations Framework Convention on climate change", "Kyoto Protocol", "the Bonn Agreement", "Copenhagen Protocol" and a series of carbon emissions in terms of international laws and regulations were introduced, put forward new and higher requirements for the development of enterprises, but the carbon accounting information corporate disclosure still has not formed the system. Based on the enterprise carbon accounting information disclosure as the research object, the enterprise carbon accounting, accounting information, carbon carbon accounting information disclosure theory are summarized; the two reason enterprise carbon accounting information disclosure from the voluntary disclosure and mandatory disclosure is analyzed; the current our country enterprise carbon accounting information disclosure standards do not specification, system is not perfect, system is not the system, supervision is not in place sorted out the problems, and find out the deep reason of these problems from the theory, idea, management, legal aspects, in order to strengthen the theoretical study, to raise awareness of environmental protection, improve the legal system, strengthen supervision, improve five aspects the disclosure level of countermeasures suggestions, hope to strengthen carbon accounting information disclosure in China reference.

Key words: Enterprise; Carbon accounting information; Disclosure; Restricting factors

目录

1 引言 (1)

2 企业碳会计信息披露概述 (1)

2.1 企业碳会计 (1)

2.2 企业碳会计信息 (1)

2.3 企业碳会计信息披露 (2)

3企业碳会计信息披露的动因类型 (3)

3.1 自愿性披露 (3)

3.2 强制性披露 (3)

4 企业碳会计信息披露存在的突出问题 (3)

4.1 企业碳会计信息披露标准不够规范 (3)

4.2 企业碳会计信息披露体系不够完善 (4)

4.3 企业碳会计信息披露制度不够系统 (4)

4.4 企业碳会计信息披露监督不够到位 (4)

5 企业碳会计信息披露问题的原因分析 (4)

5.1 企业碳会计信息披露理论制约 (4)

5.2 企业发展低碳经济的理念制约 (4)

5.3 企业碳会计信息管理水平制约 (5)

5.4 企业碳会计信息披露法律制约 (5)

6企业碳会计信息披露问题的应对策略 (6)

6.1 加强企业碳会计信息方面理论研究 (6)

6.2 提升我国各类企业的低碳环保意识 (6)

6.3 健全企业碳会计信息披露法律体系 (6)

6.4 加强企业碳会计信息披露监管力度 (7)

6.5 提高企业碳会计信息披露整体水平 (7)

7 结论 (7)

致谢 (8)

参考文献 (9)