企业碳排放成本管理研究

发布时间：2018-03-25 21:21

本文选题：碳排放成本　切入点：碳足迹　出处：《江苏科技大学》2014年硕士论文

【摘要】：低碳作为当今世界追捧的潮流，主要是由于以碳排放为主的温室气体正破坏人类的生存环境。各国已经采取各种实质性的措施对温室气体进行控制。我国政府已经将低碳的发展战略置于国家的发展战略地位中，作为一个负责任的大国我国自愿承担起减排的责任。我国政府拟在2020年国内生产总值二氧化碳排放比与2005年相比减少40%到45%。尽管实现这个目标目前来看是有一定难度的，但这可以成为一个倒逼国内企业和个人减少碳排放活动的机制。我国的企业，作为碳排放的主体，将成为碳排放管制的重点对象。因此，我国的企业应当主动将节能减排的发展规划纳入到日常的经营管理中，优化自身的产业结构，，选择清洁能源并加快节能减排技术的研发。实现长远的碳排放减排效益，我国的企业还有很长的一段路要走。因此，在我国强调发展节能减排经济的背景下，企业的碳排放成本管理被日渐提上日程。在对碳排放成本进行管理时，我们必须搞清楚什么是碳排放成本。由调查研究可知，碳排放的成本并非是低碳技术的研发和碳排放额交易费用那么简单，它产生于产品生产的每个环节中，与产品的生命周期有关。因此，碳排放的成本管理工作并非是件简单的事情。碳排放的成本管理必须先搞清楚企业到底有多少碳排放量，以此为基础进行碳排放成本管理，这涉及到计算企业的碳足迹。之后对碳排放的成本进行预测和决策，预测能够为决策的方向和内容进行铺垫，二者最终为碳排放的成本控制服务。在对碳排放进行成本核算时，可以采用资源流成本核算法。该方法是近年来国外采用较多的新型环境会计核算方法。它能够较为准确地计算出企业的碳排放成本，并促进企业进行节能减排、清洁生产。最后，利用层次分析法对企业的碳排放成本管理工作进行评价，从而得出企业的碳排放成本管理水平并激励企业改进生产技术，减少总成本实现经济效益和环境效益同步发展。
[Abstract]:Low carbon is the trend in the world today. The main reason is that carbon emissions are destroying the living environment of mankind. Countries have taken all kinds of substantial measures to control greenhouse gases. Our government has put the low-carbon development strategy in the national. In the strategic position of development, As a responsible big country, China voluntarily assumes the responsibility of reducing emissions. Our government plans to reduce carbon dioxide emissions by 40 percent to 45 percent by 2020 compared with 2005. But this can become a mechanism to force domestic enterprises and individuals to reduce carbon emissions. As the main body of carbon emissions, Chinese enterprises will become the focus of carbon emission control. Chinese enterprises should take the initiative to integrate the development plan of energy saving and emission reduction into the daily management, optimize their own industrial structure, choose clean energy and accelerate the research and development of energy saving and emission reduction technology, so as to realize long-term carbon emission reduction benefits. Chinese enterprises still have a long way to go. Therefore, under the background of emphasizing the development of economy of energy saving and emission reduction, the cost management of carbon emissions of enterprises has been put on the agenda day by day. In managing the cost of carbon emissions, we have to figure out what the cost of carbon emissions is. The research shows that the cost of carbon emissions is not as simple as the development and trading costs of low-carbon technologies. It comes from every part of the product production, and it's related to the life cycle of the product. So, the cost management of carbon emissions is not a simple matter. The cost management of carbon emissions must first find out how much carbon emissions an enterprise has. On this basis, the cost of carbon emissions management, which involves calculating the carbon footprint of the enterprise. Then the cost of carbon emissions prediction and decision-making, prediction can pave the way for the direction and content of decision-making. Both are ultimately cost control services for carbon emissions. In the cost accounting of carbon emissions, This method is a new environmental accounting method adopted in recent years. It can accurately calculate the cost of carbon emissions of enterprises and promote enterprises to save energy and reduce emissions. Finally, using AHP to evaluate the cost management of carbon emissions in enterprises, the level of cost management of carbon emissions is obtained and the enterprises are encouraged to improve their production technology. Reduce the total cost to achieve the simultaneous development of economic and environmental benefits.
【学位授予单位】：江苏科技大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F275.3

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