企业碳排放会计模式研究

发布时间：2018-06-24 21:22

本文选题：碳排放 + 碳排放会计　；参考：《华北电力大学》2016年硕士论文

【摘要】：近年来,雾霾频频发生,空气状况日益恶化,碳排放问题成为环境治理的重点。为保证空气质量,保障人民生活,各国相继发动政治和市场的双重力量,以降低碳排放总量为目的,以经济交易为手段,赋予碳排放商品属性,使企业和个人产生的碳足迹数据化,责任化。由此,企业碳排放信息的需求日益高涨,当前社会责任报告或可持续发展报告中对碳排放问题的笼统表述已经无法满足低碳经济的要求。碳排放经济时代的到来既是机遇又是挑战,会计服务于企业经济事项,碳排放市场的发展使碳排放会计应运而生。然而,目前国际上并未出台完备可操作的碳排放会计核算准则,我国也尚未形成统一的碳排放会计规范,碳排放会计研究仍处于探索阶段。同时,碳排放会计实务操作缺乏理论指导,造成企业的碳排放会计处理多样化,碳排放信息可比性差,企业碳排放会计信息需求和供给之间出现严重的不平衡。面对日新月异的低碳经济发展模式,传统会计核算体系的局限性越来越明显,探索适合我国实际发展情况的碳排放会计模式,合理反映包含碳排放信息的企业经济效益,成为企业适应碳排放市场高速运转的必要条件。本文在梳理相关碳排放会计模式文献的基础上,结合碳排放经济理论,碳排放会计理论,碳排放会计模式理论对企业碳排放会计模式展开研究。针对企业碳排放的特殊性、复杂性,碳排放会计的目标,会计模式的内涵、分类和选择原则,做出企业碳排放会计基本模式选择。在此基础上,深入研究企业具体的碳排放会计确认模式、碳排放会计计量模式和碳排放会计报告模式。企业碳排放会计确认模式详细讲述碳排放会计确认的内涵、范围和账户设置,建议增设“生产性碳排放”和“投资性碳排放”两个会计科目进行碳排放会计的确认;企业碳排放会计计量模式包括企业碳排放会计模式的初始计量、后续计量、碳排放会计的重分类和处置,并辅以HG集团的碳排放业务做实例分析,丰富研究的理论内容;碳排放会计报告模式中指出企业碳排放信息披露的必要性、风险和收益,建议企业碳排放会计报告采取对外四表两注,对内编制碳排放会计信息管理表的披露模式。最后,总结本文研究内容,提出论文研究的局限性。基于此研究,以期能充实我国碳排放会计模式的理论基础,为我国企业碳排放会计的实务开展提供参考,帮助企业早日实现会计上可操作、可记录的节能减排、清洁发展。
[Abstract]:In recent years, smog occurs frequently, the air condition is worsening day by day, carbon emission problem becomes the focus of environmental control. In order to ensure air quality and people's livelihood, countries have mobilized political and market forces to reduce the total amount of carbon emissions for the purpose of economic trading as a means to attribute carbon emissions commodities. The carbon footprint generated by enterprises and individuals is digitized and responsible. As a result, the demand for carbon emission information of enterprises is increasing, and the general description of carbon emissions in the current social responsibility report or sustainable development report can no longer meet the requirements of low-carbon economy. The arrival of carbon emission economy is both an opportunity and a challenge. Accounting serves the economic affairs of enterprises, and the development of carbon emission market makes carbon accounting emerge as the times require. However, at present, there is not a complete and operable accounting standard for carbon emissions in the world, and China has not yet formed a unified accounting standard for carbon emissions, and the study of carbon emissions accounting is still in the exploratory stage. At the same time, the lack of theoretical guidance in the practice of carbon emissions accounting results in diversification of carbon accounting treatment, poor comparability of carbon emission information, and serious imbalance between demand and supply of carbon accounting information. In the face of the rapid development of low-carbon economy, the limitation of traditional accounting system is becoming more and more obvious. In order to reflect the economic benefits of enterprises which contain carbon emission information, the paper explores the carbon emission accounting model which is suitable for the actual development of our country. It has become a necessary condition for enterprises to adapt to the high speed operation of carbon emission market. On the basis of combing the relevant literatures of carbon emission accounting model and combining with the economic theory of carbon emissions, this paper studies the carbon accounting model of enterprises based on the theory of carbon emission accounting model. Aiming at the particularity and complexity of enterprise carbon emission, the aim of carbon emission accounting, the connotation, classification and selection principle of accounting mode, the basic mode selection of enterprise carbon emission accounting is made. On this basis, the specific accounting recognition model of carbon emissions, the carbon emission accounting measurement model and the carbon emission accounting reporting model are deeply studied. The recognition mode of enterprise carbon emission accounting describes the connotation, scope and account setting of carbon emission accounting recognition in detail. It is suggested that two accounting subjects, "productive carbon emissions" and "investment carbon emissions", should be added to confirm carbon emissions accounting. The enterprise carbon emission accounting measurement model includes the initial measurement of the enterprise carbon emission accounting model, the follow-up measurement, the carbon emission accounting re-classification and disposal, and the example analysis of the carbon emission business of HG Group, which enriches the theoretical content of the research. The carbon emission accounting report mode points out the necessity, risk and income of carbon emission information disclosure in enterprises. It is suggested that the carbon emission accounting report should adopt the external four statements and two notes, and make the internal disclosure mode of carbon emission accounting information management statement. Finally, this paper summarizes the content of the study and puts forward the limitations of the paper. Based on this research, we hope to enrich the theoretical basis of carbon emission accounting model in our country, provide reference for the practice of carbon emission accounting in Chinese enterprises, and help enterprises to realize the accounting operation, record energy saving and emission reduction, clean development as soon as possible.
【学位授予单位】：华北电力大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F275

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