| 摘要: |
| 分析低碳经济模式下会计计量的要求及特点,发现当前的会计计量模式已经不能完全满足低碳经济模式下会计计量的多元化和复杂化的要求,提出以货币作为主要计量单位以标准煤作为辅助计量单位、以节能机会成本为计量属性和以碳排放权为计量核心的会计计量模式。 |
| 关键词: 低碳经济 会计计量 机会成本 碳排放权 |
| DOI： |
| 投稿时间：2010-03-10 |
| 基金项目: |
|
| Research on the Accounting Measurement Model Based on Low-carbon Economy |
|
WU Chun-xuan
|
| (Accounting Department, Guangxi University of Finance and Economics, Nanning, Guangxi, 530003, China) |
| Abstract: |
| Based on the analysis of the current accounting pattern,the current accounting measurement model does not fully meet the accounting requirements of diverse and complex under the low-carbon economy.The mainfainance of the monetary units measurement and introduction of energy conservation opportunity cost and carbon emissions measurement are suggested. |
| Key words: low-carbon economy accounting measurement opportunity cost carbon emissions |
