基于MFCA的企业外部环境收入测算——以三峡能源为例

Calculation of External Environmental Income of Enterprises Based on MFCA—Taking the Three Gorges Energy as an Example

摘要: 十四五以来，在清洁能源发展政策与“双碳”目标推动下，我国清洁能源行业发展迅速，多种清洁能源已取得规模化运用且指标并位列世界前茅。然而现行会计准则无章可循导致清洁能源企业无法确切衡量其外部环境收入。再者，以往的环境会计研究多集中于环境会计要素设置与重污染行业的环境成本核算上，对企业外部环境收入测算缺乏一定关注与探索，这显然不适于清洁能源发展需求。基于此，为了提升清洁能源企业环境会计信息质量，本文构建了一个基于MFCA的企业外部环境收入测算模型，以三峡新能源集团股份有限公司为案例，对其2022年度的外部环境收入进行测算演示，以为同类企业的外部环境收入测量实践提供补充。

Abstract: Since the 14th Five-Year Plan, under the promotion of clean energy development policy and “double carbon” goal, China’s clean energy industry has developed rapidly, and a variety of clean energy has been used in large-scale and the indicators are among the best in the world. However, the lack of current accounting rules can prevent clean energy companies from accurately measuring their external environmental income. Moreover, the previous environmental accounting research mostly focuses on the setting of environmental accounting elements and the environmental cost accounting of heavy pollution industries, and lacks certain attention and exploration to the calculation of external environmental income of enterprises, which is obviously not suitable for the development needs of clean energy. Based on this, in order to improve the quality of clean energy enterprise environmental accounting information, this paper builds an enterprise external environment based on MFCA income calculation model, in the Three Gorges New Energy Group Co., Ltd., for its 2022 annual external environment income calculation demonstration, think similar enterprise external environment income measurement practice.