Similarities and differences between carbon management accounting and environmental management accounting

The similarities and differences between carbon management accounting and environmental management accounting are as follows:

I. Similarities

The similarity between environmental accounting and traditional accounting lies in that they both belong to the accounting category. In addition, accounting subject, going concern and accounting stage are the basic assumptions of environmental accounting and traditional accounting.

Second, differences.

1, measurement difficulty

Environmental accounting is more difficult to measure than traditional accounting, because it involves the value of many environmental resources and is difficult to measure.

2. Different purposes

Environmental accounting is used to provide accurate green information for relevant prospective users and help users make decisions. It includes environmental expenditure and environmental disclosure of enterprises. The main purpose of traditional accounting is to provide accounting information related to the financial status, operating results and cash flow of enterprises, and to reflect the performance of entrusted responsibilities.

3. Different themes and principles

Although the elements of environmental accounting are divided into six categories like traditional accounting, they are different in accounting subjects. There are many subjects of environmental accounting, such as environmental assets and environmental liabilities. In addition, one of the accounting principles of traditional accounting is monetary measurement, but environmental accounting does not necessarily adopt monetary measurement.

Traditional management accounting is based on "cost, quantity and profit", and the internal costs of banks are limited to fixed costs and variable costs, while the social responsibility costs borne by enterprises are not reflected in traditional management accounting.

Therefore, when calculating the break-even point and unit marginal profit rate, we should adjust the cost accounting formula and add a carbon emission cost factor. At present, the department accounting of state-owned commercial banks is in the first distribution of operating expenses, and the second distribution between cost center and profit center has not yet been carried out. From the perspective of carbon emission cost allocation, parallel calculation of carbon emission and negative cost statistics of operating expenses will be the core of bank carbon accounting, and also the bottleneck and commanding height of low-carbon system development.

With the development of low-carbon finance, it is necessary to increase the technical input and construction of carbon accounting information system and improve the evaluation ability of carbon accounting. Secondly, carbon accounting belongs to internal management accounting, but at the same time it bears the heavy responsibility of information disclosure of corporate social responsibility reports. Therefore, carbon accounting has both internal responsibility and social responsibility.

Furthermore, traditional management accounting can't reveal the carbon emissions of negative products in the business process, while carbon accounting can reveal the carbon content of finished products and negative products. At the same time, according to the principle that the upstream and downstream should promote the application of carbon accounting and reduce the total amount of carbon emissions, the carbon content in bank credit interest income is disclosed, which provides a basis for enterprises and banks to make carbon rights investment decisions.

In addition, banks can use carbon accounting to reveal the annual office energy consumption, sewage discharge, paper and office equipment, e-waste cleaning costs and carbon emissions.