低碳经济下我国碳会计信息披露技术研究

ExplorationSandSAnalysisSofSInformationSDisclosureSofSChineseSCarbonSAccountingSinStheSContextSofSLowSCarbonSEconomy

摘要:

在低碳经济的背景下,越来越多企业参与碳会计信息披露。在阐述了相关研究理论和概念的基础之上,以联想集团为例,分析了其碳减排的历程、碳会计信息披露的内容和形式,并由此评价其在碳会计信息披露的优点和不足之处。对于完善我国碳会计信息披露体系,从学术界、政府部门和企业三个方面提出了相应的建议。

关键词:低碳经济;碳会计 碳会计信息披露

Abstract:

In the context of low carbon economy, increasing number of enterprises take part in information disclosure of carbon accounting. Basing on the explanation of relevant theory and conception, this thesis takes Lenovo as an example, analyzes the process of its reduction of carbon emission as well as the content and approach of its information disclosure of carbon accounting, and make comment on the merits and demerits of its information disclosure of carbon accounting. In addition, this thesis advises on the improvement of information disclosure of carbon accounting in our country in three aspects, including academy, government and enterprise.

Key words:low carbon economy, carbon accounting, information