森林碳汇的会计确认和计量研究

发布时间：2018-06-25 08:59

本文选题：森林碳汇 + 会计确认　；参考：《浙江农林大学》2014年硕士论文

【摘要】：近年来，随着温室效应和气候变暖的日益加剧，世界各国纷纷采取应对措施，碳交易市场得到了迅猛的发展。随着《京都议定书》以及《联合国气候变化框架公约》（UNFCCC)等相关协议的陆续签订，使得森林在减少碳排放上即森林碳汇的功能得到了认可，森林碳汇的相关问题越来越受到国内外各界人士的关注。目前，对于森林碳汇的研究大多都集中于自然科学领域，从宏观计量和管理层面来加以研究，但是对于森林碳汇在微观层面的会计角度上尤其是关于确认、计量等问题的研究比较不足，各国对于森林碳汇会计核算问题并没有引起足够的重视因此本文在梳理国内外文献的基础上，对森林碳汇的会计确认和计量进行了研究。本文的主要研究内容包含三个部分：第一部分是对森林碳汇的概念的界定和对森林碳会的经济特征和会计特征进行总结和归纳；第二部分是对森林碳汇的会计确认的相关研究，通过对目前会计学界对森林碳汇的会计确认的三种主流观点的分析和研究，本文将森林碳汇确认为一项无形资产；最后一部分是对森林碳汇的会计计量的相关研究，主要对森林碳汇的计量单位、计量属性进行了分析和研究，提出了森林碳汇的会计计量以货币计量为主，其它计量为辅，历史成本为主，，公允价值为辅的观点，并对森林碳汇的价格进行了实证研究，通过从华东林权交易所的林权交易数据的收集，建立了森林碳汇的资产定价模型，得出了森林碳汇的价格。为森林碳汇会计核算研究提供了帮助，提出了现实条件下的设想和建议。
[Abstract]:In recent years, with the increasing of Greenhouse Effect and climate warming, countries all over the world have taken measures to deal with the carbon trading market has been rapid development. With the signing of the Kyoto Protocol and related agreements such as the United Nations Framework Convention on Climate change (UNFCCC), the role of forests in reducing carbon emissions, that is, forest carbon sinks, has been recognized. Forest carbon sequestration issues are more and more concerned by people from all walks of life at home and abroad. At present, most of the research on forest carbon sinks is focused on the natural science field, from the macro measurement and management level to study, but for forest carbon sinks in the micro level of accounting perspective, especially on the recognition, The research on measurement and other issues is relatively insufficient, and countries have not paid enough attention to the accounting of forest carbon sinks. Therefore, this paper is based on combing the literature at home and abroad. The accounting recognition and measurement of forest carbon sinks were studied. The main research contents of this paper include three parts: the first part is the definition of forest carbon sink and the summary and induction of the economic and accounting characteristics of forest carbon sink; the second part is the related research on the accounting recognition of forest carbon sink. Through the analysis and research on the three mainstream viewpoints of accounting recognition of forest carbon sinks in the current accounting circles, this paper recognizes forest carbon sinks as an intangible asset; the last part is the related research on accounting measurement of forest carbon sinks. Based on the analysis and study of the unit of measurement of forest carbon sink, the paper puts forward the viewpoint that the accounting measurement of forest carbon sink is mainly based on monetary measurement, supplemented by other measures, mainly by historical cost, and supplemented by fair value. The price of forest carbon sink is studied empirically, and the asset pricing model of forest carbon sink is established by collecting the transaction data of forest property right in East China Forest property Exchange, and the price of forest carbon sink is obtained. It provides the help for the study of forest carbon sink accounting, and puts forward some tentative ideas and suggestions under the realistic conditions.
【学位授予单位】：浙江农林大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F275;S718.5

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