發(fā)布時(shí)間：2018-01-22 00:14

  本文關(guān)鍵詞： 碳會(huì)計(jì) 共詞分析 因子分析 聚類分析 多維尺度分析　出處：《會(huì)計(jì)之友》2017年17期 　論文類型：期刊論文

【摘要】：推進(jìn)節(jié)能減排,發(fā)展低碳經(jīng)濟(jì),使得碳會(huì)計(jì)的研究日益重要。以CNKI數(shù)據(jù)庫中2009—2016年碳會(huì)計(jì)相關(guān)的期刊論文為基礎(chǔ),以篩選出的高頻關(guān)鍵詞為研究對(duì)象,采用共詞分析法和可視化技術(shù),借助SPSS統(tǒng)計(jì)工具對(duì)其進(jìn)行因子分析、聚類分析和多維尺度分析,最終得出我國(guó)碳會(huì)計(jì)研究的五大熱點(diǎn)主題群組:碳會(huì)計(jì)體系構(gòu)建與信息披露管理、碳固會(huì)計(jì)、碳排放與碳減排會(huì)計(jì)、碳排放權(quán)及其交易會(huì)計(jì)和碳會(huì)計(jì)其他擴(kuò)展方面研究。文章在推動(dòng)碳會(huì)計(jì)熱點(diǎn)理論研究的同時(shí)也為相關(guān)學(xué)者研究該領(lǐng)域提供有用的參考。
[Abstract]:Promoting energy saving and emission reduction and developing low-carbon economy make the research of carbon accounting more and more important. Based on the 2009-2016 journal papers on carbon accounting in CNKI database. Taking the selected high-frequency keywords as the research object, using co-word analysis and visualization technology, with the help of SPSS statistical tools for its factor analysis, cluster analysis and multidimensional scale analysis. Finally, five hot topic groups of carbon accounting research in China are obtained: carbon accounting system construction and information disclosure management, carbon fixation accounting, carbon emissions and carbon emission reduction accounting. This paper not only promotes the research of carbon accounting hot theory, but also provides a useful reference for relevant scholars to study this field.
【作者單位】： 桂林電子科技大學(xué)商學(xué)院;
【分類號(hào)】：F235;F832.5;X196
【正文快照】： 一、引言貫徹綠色發(fā)展理念,推動(dòng)低碳經(jīng)濟(jì)發(fā)展,不僅是全球經(jīng)濟(jì)發(fā)展的大勢(shì)所趨,更是中國(guó)應(yīng)對(duì)全球氣候變暖、霧霾頻發(fā)等尖銳環(huán)境問題的必然要求。從2008年開始我國(guó)相繼在全國(guó)的主要城市成立了10余家碳交易平臺(tái),2013年我國(guó)第一個(gè)試點(diǎn)碳市場(chǎng)正式啟動(dòng),2017年我國(guó)將正式啟動(dòng)全國(guó)性碳，

本文編號(hào)：1452989