水泥企业碳排放成本核算体系构建与应用研究

发布时间：2018-03-23 06:29

本文选题：水泥企业　切入点：碳排放成本　出处：《集美大学》2013年硕士论文　论文类型：学位论文

【摘要】：在全球气候变暖的背景下，以二氧化碳为主要代表的温室气体的排放问题一直是社会研究和讨论的热点。我国作为二氧化碳排放贡献大国，已明确提出减少二氧化碳排放,发展低碳经济。水泥企业作为二氧化碳主要排放源，在外部碳减排压力和内部低碳生产要求背景下，亟需通过会计核算提供二氧化碳排放成本的信息。本文致力于构建水泥企业碳排放成本核算的完整体系，从而为企业战略发展提供决策依据，也为投资者和政府相关部门提供数据资料。本文首先从水泥企业生产工艺流程特点分析入手，依据产品生命周期理论，研究水泥企业碳排放成本的构成，并在此基础上对碳排放成本核算内容进行界定和分类——直接碳排放成本和间接碳排放成本。同时，本文还认为碳排放成本应当归集于产品生产成本。其次，围绕水泥企业碳排放成本核算体系的构建，，阐述了核算体系构建的主要理论基础：包括产品生命周期理论、作业成本法理论和物质流成本会计理论等；同时以企业碳披露项目（CDP）和社会责任报告（CSR）为研究对象，定量分析说明了核算体系构建的现实基础。然后，在现有成本核算体系下，设置了“碳排放成本”账户和“碳排放成本报表”，并以水泥企业物质流为基础，按照成本核算程序，从确认、计量、归集分配、会计处理到报告披露，系统的构建了水泥企业碳排放成本核算体系。最后，结合水泥公司实际案例，对核算体系进行了实际应用研究。
[Abstract]:In the context of global warming, greenhouse gas emissions, mainly represented by carbon dioxide, have been the focus of social research and discussion. As a major contributor to carbon dioxide emissions, China has clearly proposed to reduce carbon dioxide emissions. Development of low-carbon economy. Cement enterprises as the main source of carbon dioxide emissions, under the background of external carbon abatement pressure and internal low-carbon production requirements, It is urgent to provide information on the cost of carbon dioxide emissions through accounting. This paper is devoted to the construction of a complete system of carbon emission cost accounting for cement enterprises, thus providing a basis for decision-making for the strategic development of enterprises. It also provides data for investors and government departments. Based on the theory of product life cycle, the composition of carbon emission cost of cement enterprise is studied in this paper. On the basis of this, the paper defines and classifies the content of carbon emission cost accounting-direct carbon emission cost and indirect carbon emission cost. At the same time, the paper also thinks that carbon emission cost should be concentrated in product production cost. Secondly, Based on the construction of carbon emission cost accounting system in cement enterprises, this paper expounds the main theoretical basis of the construction of accounting system, including product life cycle theory, activity-based costing theory and material flow cost accounting theory. At the same time, taking the enterprise carbon disclosure project (CDP) and CSR (CSR) as the research objects, the paper quantitatively explains the realistic basis of the construction of the accounting system. Then, under the existing cost accounting system, Set up "carbon emission cost" account and "carbon emission cost statement", and based on material flow of cement enterprise, according to cost accounting procedure, from recognition, measurement, aggregate distribution, accounting treatment to report disclosure, The carbon emission cost accounting system of cement enterprises is systematically constructed. Finally, combined with the actual cases of cement companies, the practical application of the accounting system is studied.
【学位授予单位】：集美大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F426.721

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