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Research on Enterprise Carbon Accounting under the Framework of Carbon Emission Management Accounting — Taking Chemical Enterprises as an Example

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DOI: 10.23977/acccm.2022.040108 | Downloads: 67 | Views: 1358

Author(s)

Jingjuan Wang 1, Weili Xia 1

Affiliation(s)

1 School of Management, Northwestern Polytechnical University, Xi'an 710129, China

Corresponding Author

Jingjuan Wang

ABSTRACT

The development and utilization of carbon emission management accounting tools is helpful for enterprises to realize the informationization of carbon emission management and improve the utilization efficiency of internal and external carbon resources. How to quantify carbon emission index reasonably and combine accounting practice information is a difficult problem in financial work, and it is also one of the main ways for managers to balance the contradiction between short-term economic performance and long-term sustainable development with carbon emission accounting information. Based on the research of carbon emission management accounting in domestic and foreign enterprises, this paper takes chemical enterprises as an example, puts forward the carbon emission accounting management of each accounting unit under the framework of carbon emission management accounting, discusses specific carbon emission accounting treatment methods, and suggests that enterprises combine monetary carbon accounting with physical carbon accounting disclosure through comprehensive carbon emission management system. 

KEYWORDS

carbon management accounting; Carbon accounting

CITE THIS PAPER

Jingjuan Wang, Weili Xia, Research on Enterprise Carbon Accounting under the Framework of Carbon Emission Management Accounting — Taking Chemical Enterprises as an Example. Accounting and Corporate Management (2022) Vol. 4: 52-61. DOI: http://dx.doi.org/10.23977/acccm.2022.040108.

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