建议阅读材料:
[1] IMA管理会计师协会.管理会计的AI最佳实践[J].战略财务,2024(3) [EB/OL].https://www.imachina.org.cn/imanews_details/4999.html.
[2] IMA管理会计师协会. CMA Part2战略财务管理[M].北京经济科学出版社, 2024:第7章资本投资决策.
[3]世界银行.项目经济评估:纳入碳成本分析指南[R].2024 [EB/OL].https://documents1.worldbank.org/curated/en/099553203142424068/txt/IDU1c94753bb1819e14c781831215580060675b1.txt.
[4] WBCSD.内部碳定价如何服务资本配置与风险管理[R].2026 [EB/OL].https://www.wbcsd.org/news/how-internal-carbon-pricing-can-support-capital-allocation-and-risk-management/.
[1] IMA. AI Best Practices for Management Accountants[J].Strategic Finance, 2024(3) [EB/OL].https://www.imachina.org.cn/imanews_details/4999.html.
[2] IMA.CMA Part 2 Strategic Financial Management[M]. Beijing: Economic Science Press, 2024, Chapter 7 Investment Decisions.
[3] World Bank. Guidance Note on Shadow Price of Carbon in Economic Analysis[R].2024 [EB/OL].https://documents1.worldbank.org/curated/en/099553203142424068/txt/IDU1c94753bb1819e14c781831215580060675b1.txt.
[4] WBCSD. How internal carbon pricing can support capital allocation and risk‑management[R].2026 [EB/OL].https://www.wbcsd.org/news/how-internal-carbon-pricing-can-support-capital-allocation-and-risk-management/.