目 录摘 要.........................................................................................................................1引言........................................................................................................................3一、碳会计的内涵、特点及相关理论................................................................3（一）碳会计的内涵与特点........................................................................3（二）碳会计相关理论................................................................................3二、碳会计的确认与计量与披露研究................................................................4（一）碳会计要素及其确认........................................................................41.碳资产及其确认.................................................................................42.碳负债及其确认.................................................................................53.碳所有者权益及其确认.....................................................................54.碳损益及其确认.................................................................................5（二）碳会计的计量....................................................................................6（三）碳会计的信息披露............................................................................61.碳会计信息披露的原则.....................................................................63）满足特定需求原则..........................................................................72.碳会计信息披露的内容.....................................................................73.碳会计信息披露的方式.............................................................................7三、完善碳会计的确认、计量和披露的建议....................................................8（一）碳会计研究中的问题........................................................................81.相关法律的制定滞后，缺乏可操作性.............................................82.我国企业对碳...
