摘要
温室气体的过度排放带来的环境问题,使得碳排放管理刻不容缓,企业如何系统规划经营、财务以及碳排放活动,并对其进行预算管理,是一个亟待研究的问题,也是进行碳减排目标管理的微观基础。本文以作业预算法为基础,将碳排放嵌入企业管理会计控制系统中,构建了包含碳足迹的三重预算模型,并探讨三重预算的平衡原理、编制流程与调整思路;提出了借助五个调节杠杆和三类调整路径,以协同实现业务、财务和碳足迹三重预算平衡的框架;以某化学工业品制造公司的氟制冷剂车间为例,给出了三重预算模型的应用算例。本文为企业进行业务、财务和碳活动的集成预算和系统管理提供了软件开发与建模的思路,有助于企业在业财融合的基础上进一步实现业、财、碳的三重融合管理。
The environmental problems caused by excessive greenhouse gas emissions make carbon emissions management urgent.How to systematically plan business activities,financial activities,and carbon emissions activities and budget management of them is an issue that requires urgent research.Based on the activity-based budgeting,this paper embeds carbon emission into the management accounting control system of enterprises,puts forward a triple budget model including carbon footprint,and explores the balance principle,preparation process and adjustment ideas of the triple budget;It proposes a framework that uses five adjustment levers and three types of adjustment paths to collaboratively realize the triple budget balance of business operation,finance and carbon footprint;Taking the fluorine refrigerant workshop of the fluorine chemical industrial product manufacturing company as an example,an application example of the triple budget model is given.This article provides ideas for software development and modeling for integrated budgeting and management of business,financial and carbon activities for enterprises,and helps enterprises to further realize the triple integration management of industry,finance and carbon based on the integration of industry and finance.
出处
《会计研究》
CSSCI
北大核心
2020年第7期78-89,共12页
Accounting Research
基金
国家社会科学基金(14BGL193)
国家自然科学基金(72002106)
江苏省333工程科研项目(BRA2019271)
关键词
碳预算
作业管理
三重预算
预算管理
碳会计
Carbon Budget
Activity-based Management
Triple Budget
Budget Management
Carbon Accounting
