随着低碳经济的发展,企业是否“低碳”已逐渐成为政府、投资者、采购商等利益相关者关注的焦点。在我国学术界对衡量企业低碳水平的研究中,较为流行的观点是对企业进行低碳绩效评价。但现有低碳绩效评价方法存在两种导向:一是传统财务指标占主导。财务指标固然能够反映企业低碳经营活动的盈利性,但由于当前会计实务中对低碳经营活动的确认与计量还存在着较大争议,因此采用以货币进行计量的会计数据对企业碳排放活动的投入及产出后果进行经济描述时,很难充分揭示企业低碳水平。二是低碳水平指标大多停留在低碳投资规模等静态指标的考核上。 With the development of low-carbon economy, whether enterprises are “low-carbon ” has gradually become the focus of attention of stakeholders such as government, investors and purchasers. In our country’s academic research on the measurement of low-carbon enterprises, the more popular view is that low-carbon performance evaluation of enterprises. However, there are two kinds of guidance for the existing low-carbon performance evaluation methods: First, the traditional financial indicators dominate. Although financial indicators can reflect the profitability of low-carbon business activities, there is still much controversy over the recognition and measurement of low-carbon business activities in current accounting practices. Therefore, the accounting data measured in currencies are of great value to enterprises’ carbon emissions The input and output consequences of economic description, it is difficult to fully reveal the low-carbon enterprises. Second, most of the low-carbon indicators stay on the low-carbon investment scale and other static indicators of assessment.