会计学院知识库

双碳目标的提出，是新时代高质量发展的战略方针。我国煤矿资源得天独厚，被广泛应用于生活与工业供电，燃煤是电力企业供电的主要能源消耗，但这会产生大量的温室气体排放，污染环境。在碳交易机制逐渐完善的背景下，电力企业作为高耗能、高污染企业的减排压力很大，能源结构调整、低碳转型是必然选择。外部经济环境发生变化，企业内部低碳转型，服务于企业经济管理活动的会计也应在新背景下衍生出新的作用与职能。在碳交易背景下，碳成本核算既能有效促进企业低碳减排，又能衡量企业参与碳市场交易的经济利益。而目前，国内外均没有完善的关于碳会计相关的制度体系，碳成本核算也缺乏详细的理论基础与实践操作。因此，研究企业碳成本核算具有重大的意义。

本文以G公司为对象，采用案例分析法，对其碳成本的核算进行研究。希望通过碳成本核算来监督和约束企业生产过程中的碳排放活动以适应低碳时代的发展需要，实现企业可持续发展。先对碳成本进行分类并阐释其内涵，将碳成本分为碳治理成本、碳排放成本以及碳或有成本共三种。其次结合各部分成本的内涵特征将公司内部与减少碳排放相关的活动归集到不同的成本类别。然后根据不同的成本类别特征选择恰当的核算方法对其进行计量，得出数据指标用以分析决策。

治理成本主要是将与低碳活动相关的预防性的成本与检测成本从制造费用、职工薪酬等费用中进行剥离；碳排放成本分为内部排放成本，采用物料流分析法进行核算内部损失成本，外部排放成本先用碳排放因子法进行碳核算，计量出碳排放量，再将碳排放量乘以碳社会成本（碳价），从而可以得到碳外部排放成本；碳或有成本是企业因污染收到的处罚性支出或者是参与碳交易的支出或收益；碳总成本是将各部分碳成本进行加总对冲。

通过研究得出了以下结论：G公司进行碳成本核算具有可行性与可操作性，G公司应该着力双碳目标，构建碳成本核算制度体系，推动经济高质量发展。最后并为G公司进行碳成本核算提出了具体的建议以优化企业的低碳管理。

The proposal of the double-carbon goal is the inevitable choice for high-quality development in the new era.China is rich in coal resources, which is widely used in life and industrial power supply. Coal burning is the main energy consumption of power supply by power enterprises, but it will produce a large amount of greenhouse gas emissions and pollute the environment. Under the background of the gradual improvement of the carbon trading mechanism, the power enterprises, as large energy consumers and high-polluting enterprise, have great pressure to reduce emissions, and the adjustment of energy structure and low-carbon transformation are the inevitable choices. The external economic environment changes, the internal low-carbon transformation of enterprises, and the accounting that serves the economic management activities of enterprises should also have new roles and functions under the new background. In the context of carbon trading, carbon cost accounting can not only effectively promote the low-carbon emission reduction of enterprises, but also measure the economic interests of enterprises to participate in the carbon market trading. At present, there is no perfect system related to carbon accounting at home and abroad, and carbon cost accounting also lacks detailed theoretical basis and practical operation. Therefore, it is of great significance to study the carbon cost accounting of enterprises.

This paper takes G Company as the object and uses the case analysis method to study the accounting of its carbon cost. It is hoped that carbon cost accounting can guide and supervise enterprises to adapt to the needs of the low-carbon era and realize the sustainable development of enterprises. First, the carbon cost is classified and its connotation is explained. The carbon cost is divided into three categories: carbon management cost, carbon emission cost and carbon contingent cost. Secondly, according to the connotation characteristics of each part, the activities related to carbon emission reduction within the company are summarized into different cost categories. Then, according to the different cost category characteristics, the appropriate accounting method should be selected to measure them, and get the data indicators for analysis and decision.

The governance cost is mainly to separate the preventive cost and testing cost related to the low-carbon activities from the manufacturing expenses, employee compensation and other expenses; Carbon emission costs are divided into internal emission costs, Using the material flow analysis method to calculate the internal loss cost, External emission cost first use the carbon emission factor method to calculate the carbon emissions, Multiply the carbon emissions by the fair value of carbon dioxide (carbon price), Thus, the external cost of carbon emissions can be obtained; Carbon contingent costs are punitive expenses received by companies for pollution or expenditures or benefits from participation in carbon trading, Can be measured with the final transaction cost; The total carbon cost is a combined hedge of the carbon cost of each part.

Through the research, the following conclusions are drawn: It is feasible and operable for G Company to conduct carbon cost accounting. G Company should focus on the two-carbon target, build a carbon cost accounting system, and promote high-quality economic development. Finally, specific suggestions are put forward for G company to conduct carbon cost accounting to optimize the low carbon management of enterprises.