关键词: 碳会计,碳排放,碳固,碳排放权

Abstract: Carbon accounting at the enterprise level refers to the amount of economic activities related to carbon and the measurement of the incurred changes of value quantity. Its research contents include carbon emission, carbon sequestration accounting, carbon financial accounting and the extensions of carbon accounting. Judging from the related practice and existing research results both at home and abroad, the intension and the extension of “carbon accounting” are highly controversial. At present, there are various standards of measurement techniques and methods for carbon emissions and carbon sequestration accounting, which remain to be unified. The Life Cycle Assessment method has its limitations to be modified; the carbon financial accounting standards should be formulated urgently. Considering the current maturity of the market in China, the carbon emission right should be recognized as intangible assets, the measurement attributes should take history cost into account. Furthermore, the carbon management accounting and carbon auditing are the necessary extensions to the researches of carbon accounting.

Key words: carbon accounting; carbon emissions; carbon sequestration; carbon emission rights