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...........................................................................................113.满足特定需求原则...................................................................................11（二）碳会计信息披露的内容..........................................................................11（三）碳会计信息披露的方式..........................................................................121.财务会计报告内的披露...........................................................................122.财务会计报告外的披露...........................................................................12五、碳会计研究中的问题与对策..............................................................................12（一）碳会计研究中的问题..............................................................................121.相关法律的制定滞后，缺乏可操作性...................................................122.我国企业对碳会计缺乏足够的认识.......................................................133.缺乏碳会计方面的复合人才...................................................................13（二）我国实施与发展碳会计的建议..............................................................141.健全法律法规，制定高质量的碳会计准则...........................................142.企业引入低碳绩效评价指标...................................................................143.培养碳会计所需的复合型人才.......................................
