Research on the Internalization of Social Cost in Enterprises under Low-carbon Economy

摘要：

This paper, on basis of the analysis of the current carbon emissions situation in China, points out that the reasons of high CO2 emissions are the energy structure in China, level of economic development, state of technology, and the lack of governments guidance to enterprises. It also put forward that investment evaluation index, investment accounting methods and auditing for social cost of carbon in enterprises should be set up to guide and inspire enterprises to undertake social responsibility cost of carbon initiatively.

关键词： low-carbon economy social costs social cost of carbon in enterprises internalization

作者: XU Liping ZENG Xiao DENG Yongmei

作者单位: Accounting College, Hunan University, P. R. China

会议类型: 国际会议

会议名称: Shanghai Conference on Management of Technology(2010上海技术管理研讨会 MOT2010)(第七届中国技术管理学术年会)

会议地点: 上海

会议语种:英文

页码: 225-228

在线出版日期: 2010-06-19（万方平台首次上网日期，不代表论文的发表时间）