碳排放权交易对上海石化会计收益影响研究

发布时间：2018-06-13 03:45

本文选题：碳排放权交易 + 会计收益　；参考：《兰州财经大学》2017年硕士论文

【摘要】：我国将于2017年建立全国统一的碳排放权交易市场,而在碳排放权交易的会计领域研究中,目前成果集中在会计处理、信息披露与财务影响三个方面,由于碳会计信息的缺少,导致碳排放权交易会计处理与碳会计信息披露的研究较为理论化,并未采用实际数据进行深入探讨。因此,基于企业实际情况与财务数据的研究亟需开展。本文通过实际调研获取企业情况与相应财务数据,以案例研究方法对碳排放权交易产生的会计收益影响进行明确,具有十分现实的研究意义。本文选取了从事碳排放权交易的典型企业上海石化,从会计理论对碳排放权交易产生的企业财务状况与经营成果影响进行案例分析:碳排放权交易活跃程度影响无形资产中的碳排放权;碳排放权交易将会影响递延收益的增长率与占比;交易的活跃程度会影响营业外收入的增长率;碳排放权交易过程产生的费用影响营业外支出,同时发生研发费用;碳排放权交易带来的利润最终影响企业的综合收益。基于理论分析,设计形成“碳排放权交易影响”评价指标体系,并选用客观赋值法中的熵权法作为指标权重分配方法。基于上述理论分析与指标体系,对上海石化进行深入数据分析,整理形成碳排放权交易相关的会计收益信息。通过“碳排放权交易影响”评价体系发现,上海石化在碳排放权交易产生的会计收益对总体的影响越来越大,且在业绩较好的情况下,碳排放权交易会产生更大影响。进一步分析得出,资产部分碳排放权交易的影响程度呈现逐年上升的趋势,但无形资产的价值增值方面并没有产生显著的正向评价;碳负债对递延收益的绝对值与相对值占比产生了正向影响;2014年利润大幅度下滑导致评价分数相较于其他年度偏小。经营成果方面,2015年影响评价与2013年基本一致,碳排放权交易收入逐年增长,但其并没有对营业外收入产生足够的影响;碳排放权交易对于研发费用的影响获得了较大增长;利润影响与所有者权益一样,使碳排放权交易产生良好的正向影响。并针对上述分析,对上海石化公司未来碳排放权交易的发展提出对应建议。
[Abstract]:China will establish a unified carbon emissions trading market in 2017. In the accounting field of carbon emissions trading, the current results focus on three aspects: accounting treatment, information disclosure and financial impact, due to the lack of carbon accounting information. As a result, the research of carbon emissions trading accounting treatment and carbon accounting information disclosure is more theoretical, and the actual data are not used to further discuss. Therefore, based on the actual situation of enterprises and financial data research needs to be carried out. This article obtains the enterprise situation and the corresponding financial data through the actual investigation and research, and uses the case study method to carry on the clear to the carbon emission right trading the accounting income influence, has the very realistic research significance. This paper selects Shanghai Petrochemical, a typical enterprise engaged in carbon emissions trading, Based on the accounting theory, the paper analyzes the financial status and operating results of the enterprises: the carbon emissions trading activity affects the carbon emission rights in intangible assets; Carbon emissions trading will affect the growth rate and percentage of deferred income; the activity of trading will affect the growth rate of non-operating income; the fees incurred in the process of carbon emissions trading will affect the out-of-business expenditure, while R & D costs will be incurred. The profit brought by carbon emissions trading ultimately affects the comprehensive income of enterprises. Based on the theoretical analysis, the evaluation index system of "carbon emissions trading impact" is designed, and the entropy weight method of objective valuation method is chosen as the index weight distribution method. Based on the above theoretical analysis and index system, this paper analyzes the data of Shanghai Petrochemical Company and forms the accounting income information related to carbon emissions trading. Through the evaluation system of "carbon emissions trading impact", it is found that the accounting income generated by Shanghai Petrochemical Company in carbon emissions trading is more and more important, and the carbon emission right trading will have a greater impact on the whole when the performance is good. Further analysis shows that the degree of carbon emissions trading of assets is increasing year by year, but the value increment of intangible assets does not produce significant positive evaluation; Carbon liabilities have a positive impact on the absolute and relative share of deferred earnings, and a sharp decline in 2014 profits has led to smaller ratings than in other years. In terms of operating results, the 2015 impact assessment is basically consistent with 2013, and carbon emissions trading revenue increases year by year, but it does not have sufficient impact on non-operating income, and the impact of carbon emissions trading on R & D costs has increased greatly. The profit effect, like owners' equity, has a good positive impact on carbon trading. According to the above analysis, the paper puts forward corresponding suggestions for the future development of carbon emissions trading in Shanghai Petrochemical Company.
【学位授予单位】：兰州财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.72;F406.7

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