我国碳排放权会计核算与信息披露研究
发布时间:2018-01-14 13:17
本文关键词:我国碳排放权会计核算与信息披露研究 出处:《云南大学》2016年硕士论文 论文类型:学位论文
【摘要】:随着人类工业经济的发展,大量的碳排放引起了严重的环境污染问题,已经危及到人类基本的生存环境。在可持续发展的理念下,既要促进工业经济的发展,也要加强环境保护的约束。于是,碳排放权交易机制开始出现,并逐步发展为碳交易市场。为了规范碳交易市场,需要建立完善的碳排放权会计体系,因此,碳排放权会计的研究也越来越受到学者的关注。国内外学者围绕企业碳排放权会计的初始确认与计量、碳排放权会计的成本核算、碳排放权会计的信息披露等问题展开了许多研究,取得了一些成果。但是对于碳排放权会计的初始确认、计量、成本核算等问题依然存在较大的争议。本文综合利用文献研究法和规范分析法,在系统总结碳排放权会计研究的经济学理论和会计学理论的基础上,分析了企业碳排放权会计核算与信息披露的理论依据、意义及必要性,并阐述了“企业社会责任”等基本假设和碳排放权会计的披露原则等。随后,对碳排放权会计的核算与信息披露进行了重点研究。在碳排放权会计的核算研究中,将碳排放权按取得方式和持有目的进行分类,具体分为政府无偿分配且以自用为持有目的的碳排放权、非政府无偿分配且以自用为持有目的的碳排放权、政府无偿分配且以交易为持有目的的碳排放权和非政府无偿分配且以交易为持有目的的碳排放权四类。同时,按表内和表外两种方式系统描述了碳排放权会计信息披露方式与内容,在表外信息中设计了碳排放权数量变动情况表、使用效率情况表和企业平均交易价格表;另外,列示了表外信息中其他有关企业碳排放的信息。最后,以BR发电公司为例,根据公司日常经营情况,对本文提出的关于碳排放权会计的核算与信息披露的观点进行了实务操作演示。
[Abstract]:With the development of human industrial economy, a large number of carbon emissions have caused serious environmental pollution, which has endangered the basic living environment of mankind. Under the concept of sustainable development, it is necessary to promote the development of industrial economy. Therefore, carbon emissions trading mechanism began to appear, and gradually developed into a carbon trading market. In order to regulate the carbon trading market, it is necessary to establish a sound carbon emission rights accounting system. Scholars at home and abroad focus on the initial recognition and measurement of carbon emission accounting and the cost accounting of carbon emission rights accounting. Many researches have been carried out on the information disclosure of carbon emission accounting, and some achievements have been made. However, for the initial recognition of carbon emission accounting, measurement. The cost accounting and other issues are still controversial. This paper synthetically use the literature research method and the normative analysis method, on the basis of systematically summarizing the economic theory and accounting theory of carbon emission accounting research. This paper analyzes the theoretical basis, significance and necessity of carbon emission rights accounting and information disclosure in enterprises, and expounds the basic assumptions such as "corporate social responsibility" and the disclosure principles of carbon emission rights accounting. In the accounting research of carbon emission rights accounting, the carbon emission rights are classified according to the way of obtaining and the purpose of holding. Specifically divided into the government free allocation and to hold the purpose of carbon emission rights for their own use, non-government free distribution and use of the purpose of holding carbon emissions rights. There are four categories of carbon emission rights which are distributed by the government free of charge and held by trading and those that are not distributed by the government without compensation and which are held by the trade. At the same time. This paper systematically describes the way and content of carbon emission rights accounting information disclosure according to the two ways of inside and outside the table, designs the carbon emission rights quantity change table in the off-balance sheet information, uses the efficiency table and the enterprise average trading price table; In addition, the information about carbon emissions of other enterprises in the off-table information is listed. Finally, taking Br power generation company as an example, according to the company's daily operation. In this paper, the viewpoint of carbon emission accounting and information disclosure is demonstrated in practice.
【学位授予单位】:云南大学
【学位级别】:硕士
【学位授予年份】:2016
【分类号】:F233
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本文编号:1423731
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