低碳减排对成本核算管理影响及信息披露.pdfVIP

2013 年07 月 Jul. ，2013 （第27卷第07期） East China Economic Management （Vol.27，No.07） ●财务与会计 【DOI 】10.3969/j.issn. 1007-5097.2013.07.030 低碳减排对成本核算管理影响及信息披露研究 赵鹏飞 （浙江工商大学 财务与会计学院，浙江 杭州 310018） 摘要：低碳减排的设计使环境污染成本的外部性转向企业内部化，改变了环境资源的公共物品属性，也冲击了企业传 统的经营模式。企业经营成本外延与扩大，影响了成本的核算与管理，迫切需要解决重构成本核算及管理体制，同 时，低碳减排事项对企业现金流及业绩产生了重要影响，需要会计恰当反映与披露，文章讨论了低碳减排对成本核算 管理的影响，并在FASB 和IASB 对减排会计的初步研究成果基础上从会计确认、计量及披露三个方面进行了研究。 关键词：低碳减排；环境成本内部化；成本核算；信息披露 中图分类号：F275 文献标志码：A 文章编号：1007-5097 （2013 ）07-0144-04 The Research on Cost Accounting and Information Disclosure Based on Carbon Emission Reduction ZHAO Peng-fei （School of Accounting ，Zhejiang Gongshang University ，Hangzhou 310018 ，China） Abstract ：Carbon emission reduction makes external environmental pollution cost being internalized to enterprise ，and chang⁃ es the nature of public goods of environmental resources ，and will greatly impact the traditional business model. Undoubtedly ， the change is an extension and expansion to business operating costs ，which directly affects the cost accounting management ， and should be considered how to reconstruct the cost accounting and management system. In addition ，carbon emission reduc⁃ tion matters itself will bring an important impact in cash flow and performance to enterprises ，and need the accounting profes⁃ sion to study how to properly reflect and disclosure it ，the paper discusses the effect of the Carbon emission reduction to cost ac⁃ counting and management ，and tries to discuss further accounting recognition ，measurement and di