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Near-Real-Time Carbon Emission Accounting Technology Toward Carbon Neutrality 被引量:23
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作者 Zhu Liu Taochun Sun +5 位作者 Ying Yu Piyu Ke Zhu Deng Chenxi Lu Da Huo Xiang Ding 《Engineering》 SCIE EI CAS 2022年第7期44-51,共8页
Climate change is the greatest environmental threat to humans and the planet in the 21st century.Global anthropogenic greenhouse gas emissions are one of the main causes of the increasing number of extreme climate eve... Climate change is the greatest environmental threat to humans and the planet in the 21st century.Global anthropogenic greenhouse gas emissions are one of the main causes of the increasing number of extreme climate events.Cumulative carbon dioxide(CO_(2))emissions showed a linear relationship with cumulative temperature rise since the pre-industrial stage,and this accounts for approximately 80%of the total anthropogenic greenhouse gases.Therefore,accurate and reliable carbon emission data are the foundation and scientific basis for most emission reduction policymaking and target setting.Currently,China has made clear the ambitious goal of achieving the peak of carbon emissions by 2030 and achieving carbon neutrality by 2060.The development of a finer-grained spatiotemporal carbon emission database is urgently needed to achieve more accurate carbon emission monitoring for continuous implementation and the iterative improvement of emission reduction policies.Near-real-time carbon emission monitoring is not only a major national demand but also a scientific question at the frontier of this discipline.This article reviews existing annual-based carbon accounting methods,with a focus on the newly developed real-time carbon emission technology and its current application trends.We also present a framework for the latest near-real-time carbon emission accounting technology that can be widely used.The development of relevant data and methods will provide strong database support to the policymaking for China’s“carbon neutrality”strategy.Finally,this article provides an outlook on the future of real-time carbon emission monitoring technology. 展开更多
关键词 carbon neutrality carbon accounting carbon monitoring
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Green Eco-District Regulatory Plan Decision Tool–Carbon Accounting Standard Protocol 被引量:2
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作者 Stanley CTYip Li Min(译) 《China City Planning Review》 CSCD 2017年第2期29-38,共10页
Green eco-district planning and construction occupies a very important position in China's future low carbon urbanization roadmap because the experience gained through practice will provide cities with a technical... Green eco-district planning and construction occupies a very important position in China's future low carbon urbanization roadmap because the experience gained through practice will provide cities with a technical pathway to manage climate change and reduce carbon emissions. However, during the current preparation and implementation stage of the green eco-district plans, both the planning management departments and planning design institutes are faced with the problem of how to quantify the greenhouse gases(GHG) emissions, especially the CO_2 emissions, when approval decisions are to be made. Aiming at setting up a carbon accounting protocol within the statutory framework of China's green eco-district planning and construction management system, this paper argues that it is important to incorporate the GHG emission inventory into the statutory regulatory planning system, and discusses the technical issues and coping measures for assessing carbon emissions at the district level. It proposes to refine the Activity Data(AD) and Emission Factors(EF) in the current China's National GHG Inventory and set up the urban district carbon accounting protocol based on nine sectors. These nine emission accounting sectors are established according to the key policy and function as defined in the statutory local regulatory plans under the present planning system in Chinese cities. Taking planning and construction management at the district level as a platform to control carbon emissions, it develops an initial carbon accounting protocol suitable for China's green eco-districts which can be applied in both the existing and planned urban areas, and be integrated into the decision making process of the local planning process. 展开更多
关键词 carbon accounting green eco-districts low carbon urbanization regulatory planning
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Carbon accounting system:the bridge between carbon governance and carbon performance in Malaysian Companies
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作者 Tze San Ong Nur Fatin Binti Kasbun +2 位作者 Boon Heng Teh Haslinah Muhammad Sohail Ahmad Javeed 《Ecosystem Health and Sustainability》 SCIE 2021年第1期258-270,共13页
Introduction:Research has shown the negative impacts of climate change on the economy and how the state of the environment has been a complex global challenge.Prior studies have suggested immediate actions to avoid an... Introduction:Research has shown the negative impacts of climate change on the economy and how the state of the environment has been a complex global challenge.Prior studies have suggested immediate actions to avoid any unforeseen circumstances for all living things on Earth.Previous research has also supported all kinds of sustainability efforts as resolutions to address the deterioration of climate change caused by business activities.Originality:There is a need for companies to start acting and assigning employees to mitigate carbon emitted by corporations.This study is motivated by the lack of empirical evidence that examines how corporate carbon governance influences better carbon performance of organizations and authorizes organizations to implement and embed carbon accounting.Objective:This study used evidence from Malaysia to explore this subject matter and examined the association between carbon governance and carbon performance of corporations.The research also investigated the mediation effect of carbon accounting with respect to carbon governance and carbon performance.Findings:It is revealed that carbon governance had no significant influence on an organization’s carbon performance although carbon accounting implementation positively influenced carbon performance.The findings imply that despite its insignificance,carbon accounting remains a vital matter to be deployed by organizations for better carbon emission mitigation. 展开更多
关键词 carbon governance carbon accounting carbon performance climate change
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Carbon accounting system:the bridge between carbon governance and carbon performance in Malaysian Companies
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作者 Tze San Ong Nur Fatin Binti Kasbun +2 位作者 Boon Heng Teh Haslinah Muhammad Sohail Ahmad Javeed 《Ecosystem Health and Sustainability》 2021年第4期27-39,共13页
Introduction:Research has shown the negative impacts of climate change on the economy and how the state of the environment has been a complex global challenge.Prior studies have suggested immediate actions to avoid an... Introduction:Research has shown the negative impacts of climate change on the economy and how the state of the environment has been a complex global challenge.Prior studies have suggested immediate actions to avoid any unforeseen circumstances for all living things on Earth.Previous research has also supported all kinds of sustainability efforts as resolutions to address the deterioration of climate change caused by business activities.Originality:There is a need for companies to start acting and assigning employees to mitigate carbon emitted by corporations.This study is motivated by the lack of empirical evidence that examines how corporate carbon governance influences better carbon performance of organizations and authorizes organizations to implement and embed carbon accounting.Objective:This study used evidence from Malaysia to explore this subject matter and examined the association between carbon governance and carbon performance of corporations.The research also investigated the mediation effect of carbon accounting with respect to carbon governance and carbon performance.Findings:It is revealed that carbon governance had no significant influence on an organization's carbon performance although carbon accounting implementation positively influenced carbon performance.The findings imply that despite its insignificance,carbon accounting remains a vital matter to be deployed by organizations for better carbon emission mitigation. 展开更多
关键词 carbon governance carbon accounting carbon performance climate change
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Carbon emission reduction accounting method for a CCUS-EOR project 被引量:10
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作者 WANG Fang LIAO Guangzhi +3 位作者 SU Chunmei WANG Feng MA Jianguo YANG Yongzhi 《Petroleum Exploration and Development》 SCIE 2023年第4期989-1000,共12页
It is difficult to quantify and certify the greenhouse gas(GHG)emission reduction in the entire process of a project of carbon capture,utilization and storage(CCUS)-enhanced oil recovery(EOR).Under the methodological ... It is difficult to quantify and certify the greenhouse gas(GHG)emission reduction in the entire process of a project of carbon capture,utilization and storage(CCUS)-enhanced oil recovery(EOR).Under the methodological framework for GHG voluntary emission reduction project,the carbon emission reduction accounting method for CCUS-EOR project was established after examining the accounting boundaries in process links,the baseline emission and project emission accounting methods,and the emission and leakage quantification and prediction models,in order to provide a certification basis for the quantification of GHG emission reduction in the CCUS-EOR project.Based on the data of energy consumption,emission and leakage monitoring of the CCUS-EOR industrial demonstration project in Jilin Oilfield,the net emission reduction efficiency is determined to be about 91.1%at the current storage efficiency of 80%.The accounting and prediction of carbon emission reduction for CCUS-EOR projects with different concentrations and scales indicate that within the project accounting boundary,the certified net emission reduction efficiency of the low-concentration gas source CCUS-EOR projects represented by coal-fired power plants is about 37.1%,and the certified net emission reduction efficiency of the high-concentration gas source CCUS-EOR projects represented by natural gas hydrogen production is about 88.9%.The proposed method is applicable to the carbon emission reduction accounting for CCUS-EOR projects under multiple baseline scenarios during the certification period,which can provide decision-making basis for the planning and deployment of CCUS-EOR projects. 展开更多
关键词 CCUS-EOR carbon emission accounting accounting boundary baseline emission
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The Dilemmas Faced by Accounting and Countermeasures on the Perspective of Low-carbon Economy
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作者 Wei Junying Ge Xiumin 《Meteorological and Environmental Research》 CAS 2014年第12期32-34,共3页
The production and business activity of enterprises is the key factor which causes environmental pollution. It will be conducive to sustainable development of human beings if the environmental issues can be integrated... The production and business activity of enterprises is the key factor which causes environmental pollution. It will be conducive to sustainable development of human beings if the environmental issues can be integrated into accounting calculation by using accounting methods. It is extremely necessary to develop carbon accounting in our country. However, the enterprises in our country are also facing a lot of dilemmas under the state of low-carbon economy. Therefore, perfect carbon accounting standards and accounting systems should be established, social and government supervision of carbon accounting strengthened, national public awareness of low-carbon environment consolidated and the professional level of the accounting personnel improved. 展开更多
关键词 Low-carbon economy accounting calculation DILEMMAS COUNTERMEASURES China
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Valuation of forest carbon sinks in China within the framework of the system of national accounts 被引量:5
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作者 Ying Zhang Jiancheng Chen +1 位作者 Mingxing Hu Armin Offer 《Journal of Forestry Research》 SCIE CAS CSCD 2016年第6期1321-1328,共8页
To better promote forest resource management and strengthen the development of forest carbon sink marketization, this paper studied the accounting of forest carbon sinks from 2003 to 2008 based on a system of national... To better promote forest resource management and strengthen the development of forest carbon sink marketization, this paper studied the accounting of forest carbon sinks from 2003 to 2008 based on a system of national accounts (SNA) and data from the latest forest resources inventory in China. The study calculated the value of forest carbon stocks at a total of RMB 817.13 × 10^9 yuan in 2003 and RMB 839.93×10^9 yuan in 2008, with an average annual increase of 0.55 % from an increase in physical carbon sinks. The total value of forest carbon sinks in 2003 and 2008 was RMB 26.73×10^9 yuan and RMB 29.77×10^9 yuan, respectively, with an average annual growth of 2.18 %. From 2003 to 2008, both stock and flow value of forest carbon sinks increased, but the total net flow value of carbon sinks decreased. The growth rate for the environmentally adjusted Gross Domestic Product (eaGDP) for China's forest carbon sinks was 17.23 %, outstripping the average growth rate of 9.5 % for the GDP during the same period. The study alsoindicates that China's forest carbon sinks affects the GDP in the range of 0.25-0.26 %, and its economic potential is not relatively huge. 展开更多
关键词 carbon sequestration market China Economic development System of national accounts VALUATION
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Research on the Construction and Application of Carbon Management Accounting System
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作者 LI Shaowei 《外文科技期刊数据库(文摘版)经济管理》 2021年第4期005-007,共5页
With the high tide of economic development, more and more economic benefit management problems are coming one after the other. How to sustain healthy and stable development of enterprises has attracted much attention.... With the high tide of economic development, more and more economic benefit management problems are coming one after the other. How to sustain healthy and stable development of enterprises has attracted much attention. Therefore, the change of enterprise management idea also follows. For enterprise accounting management, the current concept of carbon management accounting in carbon management accounting is highly respected. The government also actively introduces relevant policies to promote the construction of enterprise carbon management accounting system. The transformation of carbon management accounting is the inevitable trend of social and economic development and the innovation of enterprise management model. 展开更多
关键词 carbon management accounting SYSTEM BUILD
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Scale Effects of Geographical Soil Datasets on Soil Carbon Estimation in Louisiana,USA:A Comparison of STATSGO and SSURGO 被引量:3
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作者 B. ZHONG Y. J. XU 《Pedosphere》 SCIE CAS CSCD 2011年第4期491-501,共11页
Estimation of soil organic carbon (SOC) pools and fluxes bears large uncertainties because SOC stocks vary greatly over geographical space and through time. Although development of the U.S. Soil Survey Geographic Da... Estimation of soil organic carbon (SOC) pools and fluxes bears large uncertainties because SOC stocks vary greatly over geographical space and through time. Although development of the U.S. Soil Survey Geographic Database (SSURGO), currently the most detailed level with a map scale ranging from 1:12 000 to 1:63 360, has involved substantial government funds and coordinated network efforts, very few studies have utilized it for soil carbon assessment at the large landscape scale. The objectives of this study were to 1) compare estimates in soil organic matter among SSURGO, the State Soil Geographic Database (STATSGO), and referenced field measurements at the soil map unit; 2) examine the influence of missing data on SOC estimation by SSURGO and STATSGO; 3) quantify spatial differences in SOC estimation between SSURGO and STATSCO, specifically for the state of Louisiana; and 4) assess scale effects on soil organic carbon density (SOCD) estimates from a soil map unit to a watershed and a river basin scale. SOC was estimated using soil attributes of SSURGO and STATSGO including soil organic matter (SOM) content, soil layer depth, and bulk density. Paired t-test, correlation, and regression analyses were performed to investigate various relations of SOC and SOM among the datasets. There were positive relations of SOC estimates between SSURGO and STATSGO at the soil map unit (R2 = 0.56, n = 86, t = 1.65, P = 0.102; depth: 30 cm). However, the SOC estimated by STATSGO were 9%, 33% and 36~ lower for the upper 30-cm, the upper l-m, and the maximal depth (up to 2.75 m) soils, respectively, than those from SSURGO. The difference tended to increase as the spatial scale changes from the soil map unit to the watershed and river basin scales. Compared with the referenced field measurements, the estimates in SOM by SSURGO showed a closer match than those of STATSCO, indicating that the former was more accurate than the latter in SOC estimation, both in spatial and temporal resolutions. Further applications of SSURGO in SOC estimation for the entire United States could improve the accuracy of soil carbon accounting in regional and national carbon balances. 展开更多
关键词 carbon accounting climate change GIS soil organic carbon soil organic matter
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中国造纸行业碳排放研究进展:核算、影响与路径
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作者 赵耘墨 周在峰 +3 位作者 和珊珊 董凤霞 周军 雷明 《中国造纸》 北大核心 2026年第1期68-75,共8页
本文首先从生命周期评价(LCA)、投入产出分析及核算边界等维度,评述了碳排放核算方法与关键议题。其次,分析了中国造纸行业碳排放的时空演变特征,并运用因素分解模型揭示了经济增长、能源强度与能源结构等核心驱动因素的作用机制。进而... 本文首先从生命周期评价(LCA)、投入产出分析及核算边界等维度,评述了碳排放核算方法与关键议题。其次,分析了中国造纸行业碳排放的时空演变特征,并运用因素分解模型揭示了经济增长、能源强度与能源结构等核心驱动因素的作用机制。进而,从源头控制、过程节能、末端治理、系统协同等层面,归纳了碳减排的关键技术与路径体系。最后,指出现有研究在数据基础、动态模拟、技术经济综合评估及政策协同分析等方面的不足,并展望了构建统一核算平台、深化系统集成优化、加强多情景模拟与政策协同效应评估、拓展全球价值链碳责任等未来研究方向,以期为推动中国造纸行业深度脱碳与高质量发展提供理论参考。 展开更多
关键词 造纸行业 碳排放 碳核算 碳足迹 低碳转型 生命周期评价
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Understanding carbon footprint:An evaluation criterion for achieving sustainable development 被引量:1
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作者 Fang Yu Qian Yuan +8 位作者 Xuerou Sheng Mengyue Liu Leping Chen Xueliang Yuan Dantong Zhang Shuqi Daia Zhinan Hou Qingsong Wang Qiao Ma 《Chinese Journal of Population,Resources and Environment》 2024年第4期367-375,共9页
Excessive greenhouse gas emissions lead to global warming,which poses a critical challenge for human society.Worldwide consensus that carbon emissions must be reduced to achieve sustainable development has raised rese... Excessive greenhouse gas emissions lead to global warming,which poses a critical challenge for human society.Worldwide consensus that carbon emissions must be reduced to achieve sustainable development has raised research interest on the topic of carbon footprint,an assessment standard for measuring greenhouse gas emissions.To shed light on this important topic,we introduce carbon footprint-related international standards and domestic policies,and conduct quantitative and qualitative analyses to provide a comprehensive overview of the current carbon footprint literature.Specifically,through a bibliometric analysis of 13203 carbon foot-print publications circulated over the past decade,we quantify the publication volume,influence,and collaboration networks of countries/regions,institutions,and journals.The results show that publications on carbon footprint have been increasing since 2013,and more so after 2017.Regarding domain influence,China and its academic institutions show a strong influence.In addition,a cluster analysis of the keywords of all publications shows seven categories,encompassing carbon footprint accounting methods and research priorities.Furthermore,a qualitative analysis of the research methods and subjects related to carbon footprint reveals the need to increase communication and collaboration among different disciplines and countries/regions to strengthen the construction of carbon footprint systems.Accordingly,this study identifies popular topics and development trends in the carbon footprint literature to provide research direction for promoting green and low-carbon transformation of the social economy to achieve sustainable development. 展开更多
关键词 carbon footprint carbon accounting Greenhouse gas emissions BIBLIOMETRICS Sustainable development
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Development of monitoring and assessment of forest biomass and carbon storage in China 被引量:1
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作者 Wei-Sheng Zeng 《Forest Ecosystems》 SCIE CAS CSCD 2015年第1期1-10,共10页
Addressing climate change has become a common issue around the world in the 21st century and equally an important mission in Chinese forestry.Understanding the development of monitoring and assessment of forest biomas... Addressing climate change has become a common issue around the world in the 21st century and equally an important mission in Chinese forestry.Understanding the development of monitoring and assessment of forest biomass and carbon storage in China is important for promoting the evaluation of forest carbon sequestration capacity of China.The author conducts a systematic analysis of domestic publications addressing"monitoring and assessment of forest biomass and carbon storage"in order to understand the development trends,describes the brief history through three stages,and gives the situation of new development.Towards the end of the 20th century,a large number of papers on biomass and productivity of the major forest types in China had been published,covering the exploration and efforts of more than 20 years,while investigations into assessment of forest carbon storage had barely begun.Based on the data of the 7th and 8th National Forest Inventories,forest biomass and carbon storage of the entire country were assessed using individual tree biomass models and carbon conversion factors of major tree species,both previously published and newly developed.Accompanying the implementation of the 8th National Forest Inventory,a program of individual tree biomass modeling for major tree species in China was carried out simultaneously.By means of thematic research on classification of modeling populations,as well as procedures for collecting samples and methodology for biomass modeling,two technical regulations on sample collection and model construction were published as ministerial standards for application.Requests for approval of individual tree biomass models and carbon accounting parameters of major tree species have been issued for approval as ministerial standards.With the improvement of biomass models and carbon accounting parameters,thematic assessment of forest biomass and carbon storage will be gradually changed into a general monitoring of forest biomass and carbon storage,in order to realize their dynamic monitoring in national forest inventories.Strengthening the analysis and assessment of spatial distribution patterns of forest biomass and carbon storage through application of remote sensing techniques and geostatistical approaches will also be one of the major directions of development in the near future. 展开更多
关键词 Biomass models carbon accounting parameters Biomass conversion factor Root-to-shoot ratio carbon storage
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基于既有能源管理系统的城轨车站碳核算体系构建与协同优化研究
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作者 韩佩瑶 杜呈欣 +2 位作者 张铭 田源 陶韬 《铁道运输与经济》 北大核心 2026年第1期99-109,共11页
在“双碳”战略背景下,城市轨道交通作为大运量、高频率的环保公共交通方式,其车站级能耗与碳排放问题备受关注。针对既有能源管理系统存在的碳排放监测盲区,提出“数据层复用、算法层增强、应用层迭代”的渐进式升级路径,构建碳核算与... 在“双碳”战略背景下,城市轨道交通作为大运量、高频率的环保公共交通方式,其车站级能耗与碳排放问题备受关注。针对既有能源管理系统存在的碳排放监测盲区,提出“数据层复用、算法层增强、应用层迭代”的渐进式升级路径,构建碳核算与能源管理协同优化系统。通过V型模型定义系统升级需求矩阵,搭建“物理层复用-信息层扩展”CPS融合框架,夯实系统架构基础;创新提出动态碳排放转换矩阵,集成电力间接排放、燃气直接排放和制冷剂隐形排放3类核算路径,实现碳排放的全面精准计量;设计“四层两轴”协同架构,引进基于改进多目标粒子群算法,形成高效协同优化策略。经仿真实验验证,该碳能协同优化机制具备显著成效。研究成果为城轨车站提供了一套可复制、可推广的碳能协同管理技术方案,对推动绿色城轨建设、助力“双碳”目标达成具有重要的实践意义。 展开更多
关键词 城轨车站 能源管理系统 碳核算 协同优化 联动耦合
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Effect of Photovoltaic Power Generation on Carbon Dioxide Emission Reduction under Double Carbon Background
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作者 Zhao Xinrui Hao Lei +2 位作者 Wu Yiling Xu Hong Dong Jinxiang 《China Petroleum Processing & Petrochemical Technology》 SCIE CAS CSCD 2023年第4期151-163,共13页
Increasing the efficiency and proportion of photovoltaic power generation installations is one of the best ways to reduce both CO_(2) emissions and reliance on fossil-fuel-based power supplies.Solar energy is a clean ... Increasing the efficiency and proportion of photovoltaic power generation installations is one of the best ways to reduce both CO_(2) emissions and reliance on fossil-fuel-based power supplies.Solar energy is a clean and renewable power source with excellent potential for further development and utilization.In 2021,the global solar installed capacity was about 749.7 GW.Establishing correlations between solar power generation,standard coal equivalent,carbon sinks,and green sinks is crucial.However,there have been few reports about correlations between the efficiency of tracking solar photovoltaic panels and the above parameters.This paper calculates the increased power generation achievable through the use of tracking photovoltaic panels compared with traditional fixed panels and establishes relationships between power generation,standard coal equivalent,and carbon sinks,providing a basis for attempts to reduce reliance on carbon-based fuels.The calculations show that power generation efficiency can be improved by about 26.12%by enabling solar panels to track the sun's rays during the day and from season to season.Through the use of this improved technology,global CO_(2) emissions can be reduced by 183.63 Mt,and the standard coal equivalent can be reduced by 73.67 Mt yearly.Carbon capture is worth approximately EUR 15.48 billion,and carbon accounting analysis plays a vital role in carbon trading. 展开更多
关键词 photovoltaic power generation carbon accounting carbon sink emission reduction
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农机碳排放核算、减排潜力预测与发展建议
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作者 朱晓兰 张沛祯 +4 位作者 姚宗路 霍丽丽 罗娟 陈克强 邢广青 《农机化研究》 北大核心 2026年第2期267-275,共9页
农机装备是建设农业强国的核心物质基础,农机节能减排是农业农村领域减排固碳的6项重点任务之一。基于政府间气候变化专门委员会(IPCC)指南,构建适用于农业机械的碳排放核算方法,以北方某市为案例,系统评估各类动力农机的碳排放特征,并... 农机装备是建设农业强国的核心物质基础,农机节能减排是农业农村领域减排固碳的6项重点任务之一。基于政府间气候变化专门委员会(IPCC)指南,构建适用于农业机械的碳排放核算方法,以北方某市为案例,系统评估各类动力农机的碳排放特征,并结合我国农机现状总结发展趋势、提出发展建议。结果表明:某市2022年农机碳排放总量为20.06万t CO_(2)。其中,电动农机碳排放最高,达到14.90万t CO_(2),占农机总排放的74.28%;柴油农机次之,占比21.98%;再次是汽油农机,占比3.74%。预测某市2025年、2030年农机碳排放量分别为19.06万t CO_(2)和16.72万t CO_(2),较2022年分别减少4.99%和16.65%,实现稳中有降。我国农机用能结构将加快优化调整,小型电动机、大型复合农机应用将更加广泛,智能化高端化农机需求持续攀升,下一步应在完善节能减排政策、推进智能化升级、发展绿色高性能农机和提升社会化服务水平等方面发力。本研究可为推动全国农机节能减排和农业农村减排固碳提供参考。 展开更多
关键词 农机碳排放 核算 减排潜力 预测 发展建议
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碳会计理论体系构建研究
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作者 张文龙 《商业观察》 2026年第2期90-93,共4页
在全球积极践行碳中和目标的大趋势下,碳会计作为环境会计理论的关键拓展领域,其重要性愈发凸显。文章深度探究碳资产与碳负债的确认、计量准则,致力于完善会计理论对碳资源价值的精准反映机制。基于产权理论与外部性内部化理论,构建起... 在全球积极践行碳中和目标的大趋势下,碳会计作为环境会计理论的关键拓展领域,其重要性愈发凸显。文章深度探究碳资产与碳负债的确认、计量准则,致力于完善会计理论对碳资源价值的精准反映机制。基于产权理论与外部性内部化理论,构建起碳会计核算框架,清晰界定会计要素分类及计量逻辑。通过对碳会计核算体系的深入研究,为企业在碳资源管理方面提供理论依据,助力企业优化资源配置,实现节能减排,推动碳会计理论在实践中的广泛应用,进而为全球“双碳”目标的达成贡献理论支撑。 展开更多
关键词 碳会计 碳资产 碳负债 核算框架
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ESG视角下双碳审计对企业会计政策选择的影响研究
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作者 卢顺子 《商业观察》 2026年第2期122-125,共4页
文章采用文献研究与规范分析方法,基于可持续发展、受托责任等理论,剖析双碳审计对企业会计政策的直接与间接影响机制。发现双碳审计通过规范碳排放权确认计量、优化环境成本核算等直接作用,以及驱动企业低碳战略调整、响应利益相关者... 文章采用文献研究与规范分析方法,基于可持续发展、受托责任等理论,剖析双碳审计对企业会计政策的直接与间接影响机制。发现双碳审计通过规范碳排放权确认计量、优化环境成本核算等直接作用,以及驱动企业低碳战略调整、响应利益相关者环境信息需求等间接路径,推动会计政策向绿色化转型。同时,企业会计政策选择反作用于双碳目标实现,合理的政策调整能提升碳资产信息透明度与资源配置效率。研究为企业在双碳时代优化会计政策提供理论参考,也为完善ESG监管体系提供思路,未来可进一步探索行业差异及政策动态影响。 展开更多
关键词 ESG 双碳 会计政策
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数据资产的碳会计核算延伸研究
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作者 黄澜 《商业观察》 2026年第1期136-138,共3页
文章聚焦于数据资产的碳会计核算问题,探讨其在数字经济中面临的挑战。数据资产作为新型资源,具有经济价值与环境成本的双重属性,其碳排放贯穿全生命周期,从数据采集、存储到处理和传输,均与能源消耗深度绑定。然而,数据资产的无形性、... 文章聚焦于数据资产的碳会计核算问题,探讨其在数字经济中面临的挑战。数据资产作为新型资源,具有经济价值与环境成本的双重属性,其碳排放贯穿全生命周期,从数据采集、存储到处理和传输,均与能源消耗深度绑定。然而,数据资产的无形性、动态性以及核算方法的复杂性,使得碳会计核算面临诸多难点,如数据资产的特性难题、核算方法的复杂性以及数据获取与管理的困难。并在此基础上,提出相应的对策分析。研究旨在完善数据资产碳会计核算体系,助力企业实现可持续发展,为全球碳减排目标贡献力量。 展开更多
关键词 数据资产 碳会计 会计核算
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高速公路站区运营期碳排放核算方法研究及其应用
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作者 秦敏 《节能与环保》 2026年第1期39-47,共9页
为填补山西省高速公路运营单位在交通基础设施领域碳排放计算规范的空白,提供一套全面的碳排放核算框架,本研究针对高速公路运营期的碳排放量底数不清等问题,系统探讨了碳核算方法及其应用,识别了高速公路运营期碳排放源,提出了基于活... 为填补山西省高速公路运营单位在交通基础设施领域碳排放计算规范的空白,提供一套全面的碳排放核算框架,本研究针对高速公路运营期的碳排放量底数不清等问题,系统探讨了碳核算方法及其应用,识别了高速公路运营期碳排放源,提出了基于活动水平数据的碳核算方法,选取典型高速公路进行案例分析,研究结果表明高速公路运营一年内年度净碳排放总量达11419.46tCO_(2)e,其中直接碳排放量为824.46tCO_(2)e,间接碳排放量为11508.86tCO_(2)e,碳减排量为913.86tCO_(2)e;从用能结构上看,高速公路外购电力为主要能源消耗种类,约占93.32%;从用能单元上看,隧道为主要的“耗能”大户和高碳排放站区,占比约为79.92%左右。本研究为高速公路运营期碳排放的准确核算提供了科学依据,对推动交通行业低碳发展具有重要意义。 展开更多
关键词 高速公路站区 运营期 碳排放源 碳核算
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