基于碳货币视角的碳排放权会计处理问题研究

发布时间：2018-08-01 18:17

【摘要】：随着全球气候的逐渐变暖、环境污染的日益加剧以及人为破坏对人类的生存和发展产生的巨大影响,“低碳”越来越受到大家的关注和重视。随着《京都议定书》的签订,碳减排成了针对目前全球气候变化的重要举措,碳排放权成了一种有价值而又稀缺的特殊经济资源,碳排放权交易也日益活跃起来。碳排放权交易这一新兴的事项必然需要从会计角度去记录与监督,从而促使了碳排放权会计的诞生,并且已经成为了环境财务会计领域的前沿问题。因此碳排放权的属性及其确认、计量和记录的会计处理以及碳排放权信息披露也成为一个需要研究探讨的问题。首先,本文分析了目前的国内外低碳经济的环境大背景,较全面的回顾了国内外关于碳排放权相关理论、碳排放权会计处理和信息披露以及碳货币的相关文献。通过文献收集与分析发现我国没有形成适合自身情况的碳排放权会计核算和信息披露系统,使本文研究具有可行性。同时,对碳排放权和碳货币相关理论深入分析,为本文研究奠定理论基础。其次,通过分析碳排放权的性质,将碳货币应用于碳排放权的计量当中,对碳排放权的会计计量属性分别界定,进行碳排放权的会计处理设计,然后设计碳排放权变动表,使碳排放权会计信息披露完整、透明。最后,以重庆钢铁有限责任公司作为案例,将设计的碳排放权会计处理方法应用于企业,根据业务内容逐笔编制会计分录,然后编制企业碳排放权变动表。最后根据我国碳排放权的实际发展情况,对碳排放权市场建立及碳排放权在企业中的应用提出相关对策建议。
[Abstract]:With the gradual warming of the global climate, the intensification of environmental pollution and the great impact of human destruction on the survival and development of human beings, "low-carbon" has attracted more and more attention and attention. With the signing of the Kyoto Protocol, carbon emission has become an important measure aimed at the current global climate change, and carbon emission rights have become one kind. Carbon emission trading is also increasingly active in the special economic resources of value and scarcity. The emerging issue of carbon emission trading is bound to be recorded and supervised from the accounting point of view, thus promoting the birth of carbon emission accounting, and has become a frontier issue in the field of environmental finance. Therefore, the property of carbon emission rights is the attribute of carbon emission. As well as its confirmation, accounting treatment for measurement and record and disclosure of carbon emission rights, the disclosure of carbon emission rights has also become a problem that needs to be discussed. Firstly, this paper analyzes the current environmental background of low carbon economy at home and abroad, and a comprehensive review of the relevant theories about carbon emission rights at home and abroad, accounting treatment and disclosure of carbon emission and carbon goods and carbon goods. Through literature collection and analysis, it is found that China has not formed a carbon emission accounting accounting accounting and information disclosure system suitable for its own situation, which makes this study feasible. At the same time, the theory of carbon emission and carbon money related theory is analyzed, and the theoretical basis for this study is laid. Secondly, through the analysis of carbon emission rights. The carbon currency is applied to the measurement of carbon emission rights, the accounting measurement attributes of carbon emission rights are defined separately, the accounting treatment design of carbon emission rights is carried out, and then the carbon emission rights change table is designed to make the carbon emission rights accounting information complete and transparent. Finally, the carbon emission of Chongqing iron and Steel Co. Ltd. is taken as a case, and the carbon emission is designed. The right accounting treatment method is applied to the enterprise. The accounting entries are compiled according to the business content, and then the change table of carbon emission rights is compiled. Finally, according to the actual development of carbon emission rights in China, the relevant countermeasures and suggestions are put forward for the establishment of carbon emission market and the application of carbon emission right in the enterprise.
【学位授予单位】：燕山大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F275

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