目前,我国对碳会计的相关研究工作还不是很到位,至今对企业碳会计信息的确认、计量、报告等各方面没有统一的认知,也没有相关的准则或法律法规作为指导,企业碳会计信息披露存在披露标准不规范、体系不完善、监督不够到位等方面的问题,应加强碳会计信息披露的理论研究,引导企业树立碳信息披露意识,完善法律体系、加强监管力度、提升碳信息管理水平.%The related research work of the carbon accounting in our country are not in place now, so far, the recognition, measurement and reporting of accounting information have no unified cognition, and there is no relevant rules or laws and regulations as the guidance. In order to solve the problems of carbon accounting information disclosure in terms of irregular standard, imperfect system and insuffi-cient supervision, the enterprise should strengthen theoretical research, guide enterprises to establish information disclosure conscious-ness, improve the legal system, strengthen supervision, and enhance the level of management.
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