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全球变暖给人类带来了严重的挑战,为了缓解目前气候变化对人类生活的影响,低碳经济已经成为人们的共识。国际组织通过一系列法案限定碳排放量,同时也形成了碳排放交易市场。我国的碳排放交易市场正在构建当中,碳排放会计研究逐渐成为理论关注的热点,同时对企业的经济活动也会产生重大的影响。本文在此背景下,希望通过对现有文献的梳理、总结,为我国今后碳排放会计的发展起到借鉴作用。
Global warming posed a serious challenge to mankind. In order to alleviate the impact of climate change on human life, the low-carbon economy has become the consensus of people. International organizations have set limits on carbon emissions through a series of bills that also form the carbon emissions trading market. China’s carbon emissions trading market is being built among the carbon accounting research has gradually become a theoretical focus of attention, while the economic activities of enterprises will have a significant impact. Under the background of this article, I hope that through the combing and summarizing of the existing literature, I hope it will serve as a reference for the future development of carbon accounting in our country.