论国际碳会计的最新发展及启示

被引：5

作者：

周志方

机构：

[1] 中南大学

来源：

山东财政学院学报 | 2009年 / 06期

关键词：

碳会计; 最新发展; 启示;

D O I：

暂无

中图分类号：

F275.2 [企业会计核算];

学科分类号：

摘要：

近年来,由于温室气体(碳因子)排放,致使全球气候温暖化问题日趋严重,也使得企业与此相关的会计处理规范日趋紧迫,西方发达国家的相关机构及协会纷纷开展对碳会计规范的理论研究和实务推广。本文介绍了当前国际研究机构及相关研究者就碳会计规范所作的努力和最新进展,以期为我国碳会计体系构建提供借鉴。

引用

页码：19 / 23

页数：5

共 16 条

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