A上市公司碳会计信息披露问题研究

发布时间：2018-05-30 15:02

本文选题：碳会计 + 碳会计信息披露　；参考：《吉林财经大学》2017年硕士论文

【摘要】：2016年G20峰会在杭州顺利召开,全球气候治理问题成为与会各国热议的焦点,气候变化威胁着人类的生存和发展。对于中国而言,还有更为重要和紧迫的现实意义。发展低碳经济是中国以煤为主的能源结构和高污染、高耗能的产业结构转型的必由之路,2016年中国正式加入《巴黎协定》,并且积极履行减排协定,我国碳市场迎来了发展的高峰期。基于这一背景,从会计视角分析企业低碳经济发展能力的新兴学科-碳会计的发展备受关注,因此研究上市公司在碳会计信息披露过程中的责任和在实践中的作用以及制定出符合我国国情的碳会计信息披露的战略来应对气候变化变得尤为重要。本文也积极地进行这方面的探索。我国对碳会计以及碳会计信息披露的研究方法比较单一,大多是对碳会计信息披露的整体情况或针对某一行业环境信息披露的研究,实例研究较少,提出的建议与企业实践契合性差,不具有实用性。在此背景下,本文结合高污染、高排放的钢铁行业龙头企业——A上市公司碳会计信息披露的具体情况,首先介绍了研究背景、意义以及国内外文献综述;随后对低碳经济、碳会计、碳会计信息披露的概念进行界定并列示了碳会计信息披露的理论基础;接着介绍了A上市公司碳会计信息披露现状以及存在的问题、影响因素;最后在借鉴国外有关碳会计信息披露成功经验的基础上,从学术界、企业、政府三个角度对A上市公司碳会计信息披露提出了可行性的建议。本文将解决环境问题融入到传统的会计核算中,将低碳经济与会计核算联系起来,为钢铁行业上市公司制定了专门的碳会计信息披露方案,满足了更多利益相关者的要求。本文写作目的在于提高我国碳会计实务应用能力,规范碳会计信息的披露,对我国后续碳会计信息披露的研究具有一定的借鉴意义。
[Abstract]:With the 2016 G20 summit in Hangzhou, global climate governance has become the focus of heated debate among the participating countries. Climate change threatens the survival and development of mankind. For China, there are more important and urgent practical significance. The development of a low-carbon economy is the only way for China to transform its coal-based energy structure and its highly polluting and energy-consuming industrial structure. In 2016, China formally joined the Paris Agreement and actively implemented the emission reduction agreement. China's carbon market ushered in the peak period of development. Based on this background, the development of carbon accounting, which is a new discipline to analyze the development ability of low carbon economy in enterprises from the perspective of accounting, has attracted much attention. Therefore, it is particularly important to study the responsibility of listed companies in the process of carbon accounting information disclosure and its role in practice and to formulate a strategy for carbon accounting information disclosure in accordance with China's national conditions to cope with climate change. This article also positively carries on this aspect exploration. The research methods of carbon accounting and carbon accounting information disclosure in our country are relatively single, most of them are the whole situation of carbon accounting information disclosure or the research on environmental information disclosure of a certain industry. The proposal is not practical because of its poor agreement with enterprise practice. Under this background, this paper introduces the background, significance and literature review of carbon accounting information disclosure of A listed company, which is a leading enterprise in iron and steel industry with high pollution and high emission. The concept of carbon accounting and carbon accounting information disclosure is defined and the theoretical basis of carbon accounting information disclosure is shown. Finally, based on the successful experience of carbon accounting information disclosure in foreign countries, some feasible suggestions on carbon accounting information disclosure of A listed company are put forward from the perspectives of academia, enterprise and government. In this paper, the solution of environmental problems is integrated into the traditional accounting, the low-carbon economy is linked with accounting, and a special scheme of carbon accounting information disclosure is developed for the listed companies in the steel industry, which meets the requirements of more stakeholders. The purpose of this paper is to improve the ability of practical application of carbon accounting in China, standardize the disclosure of carbon accounting information, and have a certain reference significance for the subsequent study of carbon accounting information disclosure in China.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F426.31

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