碳会计的确认、计量和披露研究目 录摘 要..............................................................................................................................5一、绪论........................................................................................................................7（一）研究背景及意义........................................................................................7（二）研究内容及方法........................................................................................7二、概念界定及相关理论............................................................................................7（一）碳会计........................................................................................................7（二）可持续发展理论........................................................................................8三、碳会计的确认与计量............................................................................................8（一）碳会计要素及其确认................................................................................81.碳资产及其确认.........................................................................................82.碳负债及其确认.........................................................................................93.碳所有者权益及其确认.............................................................................94.碳损益及其确认.......................................................................................10（二）碳会计的计量..........................................................................................10四、碳会计的信息披露..............................................................................................11（一）碳会计信息披露的原则..........................................................................111.全面性原则...............................................................................................112.成本效益原则.........................................................
