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本文就“低碳经济”控制问题,从理论、制度、政策的层面,层层递进展开分析。在理论层面,分析碳排放问题上“政府失灵”和“市场失灵”的形成原因,讨论从制度设计上解决问题的可能性;在制度层面,讨论如何建立和完善碳会计报告制度来为减排政策提供依据,分析实现碳排放报告与传统财务报告的有效结合,为“减排”政策的落实提供支持;在政策层面,分析了碳会计与碳税政策的关系,研究如何通过碳会计帮助确定碳税的四个税制要素。
This paper analyzes the control of low-carbon economy from the aspects of theory, system and policy. On the theoretical level, we analyze the causes of “government failure” and “market failure” on carbon emissions and discuss the possibility of solving problems from the perspective of system design. At the institutional level, we discuss how to establish and improve the carbon accounting reporting system To provide the basis for emission reduction policies, analyze the effective combination of carbon emission reporting and traditional financial reports, and provide support for the implementation of the “emission reduction” policy; at the policy level, analyze the relationship between carbon accounting and carbon tax policies, and study How to Use Carbon Accounting to Help Identify the Four Tax Elements for a Carbon Tax.