【作者】 熊菲； 肖序； 周志方； 赵雅敬；

【Author】 Xiong Fei Xiao Xu Zhou Zhifang Zhao Yajing(Business School of Central South University,Changsha,Hunan,410083)

【机构】 中南大学商学院；

【摘要】 由于温室气体所带来的气候变暖,已经引起了国际社会的普遍关注,各国纷纷采取措施进行应对。减少二氧化碳排放是企业节约能源、保护环境、应对气候变化的必由之路。但是,目前的研究却缺少对企业碳成本的定量计算,而碳排放作为重要的成本要素已经纳入企业核算体系,成为影响企业经营决策的一个重要因素,作为企业管理的工具,碳成本管理应积极推动企业实现节能减排的目标。更多还原

【Abstract】 The greenhouse gases caused by global warming,has caused widespread concern of the international community,countries have taken measures to deal with it.Companies to reduce carbon dioxide emissions is energy conservation,environmental protection,the only way to address climate change.However,the current study is the lack of corporate carbon emissions,the quantitative calculation of the cost,while the cost of carbon emissions as an important factor has been included in corporate accounting system,an impact on business decision-making is an important factor,as a business management tool,the cost of carbon emissions management should actively promote the business to achieve the targets.更多还原