中文摘要：

企业层面的碳会计是指与碳相关的经济活动的物质量及其引起的价值量变化的核算,其研究内容包括：碳排放和碳固会计、碳财务会计、碳会计扩展。从现有国内外的相关实践和研究成果来看,＂碳会计＂一词的内涵和外延极具争议;当前的碳排放与碳固会计的核算技术方法有多种标准,尚待统一,生命周期评估方法存在固有局限,尚待改进;碳财务会计准则亟须制定。在我国当前的市场成熟度下,碳排放权应确认为无形资产,计量属性应采用历史成本。此外,碳管理会计和碳审计等是碳会计研究的必要拓展。

英文摘要：

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 exten- sions 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.