碳会计实施对企业成本核算的影响

发布时间：2018-01-11 13:10

本文关键词：碳会计实施对企业成本核算的影响　出处：《阜阳师范学院》2017年硕士论文　论文类型：学位论文

【摘要】：随着工业化、城镇化进程的不断推进,以煤炭、石油为主的各种化石燃料的过度使用造成严重的环境污染。中国已成为世界上最大的碳排放国,虽然目前还没有承担强制减排的责任,但是国际上要求中国承担减排责任的呼声越来越大。随着中国主动或被动地逐渐承担更多减排的国际责任,节能减排、绿色生产成为企业所面临的显性约束性条件。实施碳会计,能够弥补传统成本核算的不足,挖掘企业减排潜力,提高资源利用效率和优化能源结构、树立良好的企业形象。本文围绕碳会计实施对企业成本核算的影响问题,结合碳会计和成本核算的相关理论,从成本核算目标、内容、方法和人员四个方面予以分析,并尝试构建碳成本核算体系。根据钢铁企业生产流程碳排放的特点,具体核算钢铁企业的碳排放成本,为企业管理者进行成本决策提供理论指导。本文主要的研究内容可归纳为以下三个方面:一是总结国内外碳会计和钢铁行业研究现状,指出其研究不足,引出本文研究的出发点。二是分析传统成本核算方法及其存在的问题,然后从四个方面具体分析碳会计实施对企业成本核算的影响。三是构建融合产品生命周期成本法和作业成本法的碳成本核算体系,并以钢铁企业为例,具体核算钢铁企业的碳排放成本,以验证和支持本文的研究。通过本文的研究,笔者认为企业实施碳会计是大势所趋,核算生产经营过程中的碳排放成本,既能弥补传统成本核算的不足,防止企业片面追求经济效益,也能找出企业减排的潜力点,帮助企业实现低碳生产,尽早兑现我国减排承诺。值得注意的是,企业在实施碳会计时,需要结合先进的成本核算方法,才能更有效地反馈信息。
[Abstract]:With the development of industrialization and urbanization, the excessive use of various fossil fuels, mainly coal and oil, has caused serious environmental pollution. China has become the largest carbon emitter in the world. Although China has not taken the responsibility of compulsory emission reduction at present, there are more and more calls for China to take responsibility for emission reduction in the world. As China gradually takes on more international responsibility for emission reduction, energy conservation and emission reduction. Green production has become a dominant binding condition faced by enterprises. The implementation of carbon accounting can make up for the shortcomings of traditional cost accounting, tap the potential of enterprises to reduce emissions, improve the efficiency of resource use and optimize the energy structure. Set up a good corporate image. This paper focuses on the impact of carbon accounting on enterprise cost accounting, combined with the relevant theories of carbon accounting and cost accounting, from the cost accounting objectives, content. According to the characteristics of carbon emissions from the production process of iron and steel enterprises, the cost of carbon emissions of iron and steel enterprises is calculated. The main research contents of this paper can be summarized as follows: first, summarize the current research situation of carbon accounting and steel industry at home and abroad, and point out the lack of research. The second is to analyze the traditional cost accounting method and its existing problems. Then it analyzes the impact of the implementation of carbon accounting on enterprise cost accounting from four aspects. The third is to build a carbon cost accounting system which integrates product lifecycle costing and activity-based costing and takes iron and steel enterprises as an example. In order to verify and support the research of this paper, the author thinks that the implementation of carbon accounting is the trend of the times, accounting the cost of carbon emissions in the process of production and operation. It can not only make up for the shortcomings of traditional cost accounting, prevent enterprises from pursuing economic benefits, but also find out the potential of enterprises to reduce emissions, help enterprises to achieve low-carbon production, and fulfill China's emission reduction commitments as soon as possible. In the implementation of carbon accounting, enterprises need to combine advanced cost accounting methods in order to feedback information more effectively.
【学位授予单位】：阜阳师范学院
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：X196;F426.31;F406.72

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