企业碳会计计量模式研究

发布时间：2018-03-07 16:01

本文选题：碳会计　切入点：会计计量　出处：《中南林业科技大学》2017年硕士论文　论文类型：学位论文

【摘要】：为保护生态环境,倡导绿色发展,走低碳经济之路,世界各国都出台了一系列的政策法规要求企业节能减排,严格控制温室气体的排放。根据《京都议定书》形成的碳减排合作机制,碳排放权由此成为了一种稀缺性商品,可以在交易市场上进行交易和处置。在此背景下,专家学者逐渐把研究重点放在了企业所拥有的碳排放权的会计处理问题上,尤其是确认与计量的研究。出于对碳排放权的特殊性考虑,如何选择碳会计计量模式是亟需研究和解决的问题。本文在借鉴国内外相关文献及研究成果的基础上,首先阐述了企业碳会计计量模式的理论基础;其次分析了国外企业碳会计计量模式及其启示,其中具体分析了影响我国企业碳会计计量模式的因素,从而结合我国国情提出了适合我国企业的两种碳会计计量模式,并分析了历史成本计量模式和公允价值计量模式的优点和局限性。接着,分析两种碳会计计量模式下的会计处理,运用具体案例,比较不同使用目的下两种碳会计计量模式下的账务处理差异。通过研究,本文认为就目前我国企业碳会计的发展情况来看,对碳会计采用单一的计量模式,不能客观反映出企业拥有的碳排放权的经济实质和价值,因此企业应基于不同的使用目的采用不同的碳会计计量模式,即对于企业用于自身生产经营(自用)的碳排放权采取历史成本计量模式,以便更真实核算生产经营过程中的成本费用;对于企业用于交易(出售)的碳排放权采取公允价值计量模式,以便及时反映持有过程中碳排放权的价值变化。最后针对完善我国企业碳会计计量模式提出了几点具体对策,它们分别是:(1)完善相关的法律法规,制定相关的碳会计准则;(2)加快建立成熟的碳排放权交易市场;(3)采取先试点,后推广的实施战略;(4)加大政府和社会对企业的监督力度;(5)培养碳会计工作所需的复合型人才。
[Abstract]:In order to protect the ecological environment, advocate the green development, the road of low-carbon economy, countries all over the world have issued a series of policies and regulations to require enterprises to save energy and reduce emissions. Strict control of greenhouse gas emissions. Under the carbon reduction cooperation mechanism established under the Kyoto Protocol, carbon emission rights have thus become a rare commodity that can be traded and disposed of in the trading market. Experts and scholars have gradually focused on the accounting treatment of carbon emission rights owned by enterprises, especially the research on recognition and measurement. How to choose the carbon accounting measurement model is a problem that needs to be studied and solved urgently. Based on the reference of domestic and foreign literature and research results, this paper first expounds the theoretical basis of carbon accounting measurement model in enterprises; Secondly, the paper analyzes the carbon accounting measurement model of foreign enterprises and its enlightenment, among which it analyzes the factors that affect the carbon accounting measurement mode of Chinese enterprises, and then puts forward two carbon accounting measurement models suitable for our country's enterprises according to the national conditions of our country. The advantages and limitations of the historical cost measurement model and the fair value measurement model are analyzed. Then, the accounting treatment under the two carbon accounting measurement models is analyzed. This paper compares the difference of accounting treatment between the two carbon accounting measurement models under different use purposes. Through the research, this paper thinks that the carbon accounting adopts a single measurement mode in view of the current development of carbon accounting in Chinese enterprises. It can not objectively reflect the economic essence and value of carbon emission rights owned by enterprises, so enterprises should adopt different carbon accounting measurement models for different use purposes. That is to say, for the carbon emission rights used by enterprises for their own production and management (for their own use) to adopt the historical cost measurement model, in order to more truly account for the cost costs in the production and operation process; In order to reflect the value change of carbon emission rights in the process of holding carbon emissions in time, this paper puts forward some concrete countermeasures to improve the carbon accounting measurement model of Chinese enterprises. They are: 1) perfect relevant laws and regulations, and formulate relevant carbon accounting standards. (2) accelerate the establishment of a mature carbon emissions trading market. The implementation strategy (4) to strengthen the supervision of enterprises by government and society. 5) to train the compound talents needed for carbon accounting work.
【学位授予单位】：中南林业科技大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.61;F406.7

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