Research on carbon emission cost accounting and disclosure in the industry manufacturing

摘要：

　　Manufacturing enterprises are one of the most important sources of carbon emissions.Carbon emission cost accounting is a crucial process of carbon emission cost accounting in the manufacturing Industry.There are differences in the form of carbon emission measurement of different manufacturing enterprises.This paper,based on Schumpeter Innovation Theory,combined with the production process of cement enterprises,reengineering the existing financial accounting process,propose that first carries out carbon verification to obtain carbon emissions,then calculates carbon cost measurement by carbon market price,and finally discloses carbon cost information.The paper also uses a case which belongs to cement manufacturing enterprises to illustrate.Reengineering the existing financial accounting process can solve the difficulties of carbon cost accounting under traditional accounting and provide carbon emission cost information for the internal managers of enterprises.

关键词： Accounting Process Reengineering Material flow cost accounting Carbon emission cost Carbon emission cost disclosure

作者: Yingchun SONG Wenyi YANG Yaoxin ZHOU

作者单位: School of Economics and Management,Hubei University of Technology

会议类型: 国际会议

会议名称: The 17th International Conference on Sustainable Energy Technologies(SET2018)(第17届可持续能源技术国际会议暨2018世界著名科学家来鄂讲学武汉论坛)

会议地点: 武汉

会议语种:英文

页码: 476-483

在线出版日期: 2018-08-21（万方平台首次上网日期，不代表论文的发表时间）