JG集团碳排放权会计核算研究

发布时间：2018-03-24 18:58

本文选题：碳排放权交易　切入点：会计核算　出处：《吉林财经大学》2017年硕士论文

【摘要】：随着社会经济的不断发展,现代社会对资源的需求越来越多。在全球能源消耗体系中,石化能源是当前能源消耗的主体。目前全球所消耗的能源中,石化能源占据80%以上的份额。通过石化能源燃烧产生大量温室气体,这些气体进入到大气,是导致地球的温度升高的主要因素。近年来,全球变暖的趋势日益明显。为了遏制这种情况,世界各国都做出了相应的努力。《联合国气候变化框架公约》中也对节能减排的内容做了相应的约定,此外包括《京都协议书》以及哥本哈根气候大会等也都促使我们充分意识到节能减排的紧迫与价值。作为一种新兴且灵活的节能减排对策,碳排放交易备受重视。而依据《京都协议书》的约定,其提到的清洁发展机制、联合履行和排放交易机制三种节能减排模式,也促进了不同国家的相互协作。目前,我国是全球第二大经济体,因此在节能减排的过程中我国承担有不可忽视的重要职责。我国从2011年开始就已经进行了碳交易的试点工作,同时在我国的北京、上海、天津以及深圳、广东、重庆以及湖北等约7省市区域进行碳排放交易试点,并实现碳排放交易平台的组建。从实际来说,关于碳排放配额的分配、企业碳排放量的核算方法等不尽相同,传统财务会计很难准确并有针对性的对其进行归类,全球各国目前针对碳交易行为,并没有一个统一的碳排放会计准则对其市场行为予以合理指导。诸如行业相关信息的确认、计量和披露等。这不仅不利于各企业之间的碳交易的业务往来,也使国家很难完成碳交易市场的合理管控目标。所以目前最迫切的是要完善碳排放权会计核算体系,以更好指导我国碳交易市场发展,使其不断规范和完善。我国还没有相应的会计准则进行规范,企业无法采用统一的方法对碳排放权进行会计处理,企业之间各行其是。本文采用案例研究的方法,对济南钢铁集团碳排放权会计核算问题进行研究,以为我国进行企业排放权会计核算抛砖引玉。本文首先是对论题的基本背景以及研究的价值进行探讨,同时结合文献资料,进行研究内容、方法的阐释。随后是理论基础的介绍,本文研究涉及的理论主要有可持续发展理论、资源稀缺性理论和利益相关者理论等。本文立足我国企业碳排放的现状,就碳排放权会计核算的目标和假设情况进行分析,并提出企业自用型碳排放权应该采用无形资产核算、交易型碳排放权应采取交易性金融资产核算的观点。以JG集团公司为例,对企业碳排放权的会计核算进行了深入分析并对存在的问题并提出了有针对性的解决对策。
[Abstract]:With the continuous development of social economy, the demand for resources in modern society is increasing. In the global energy consumption system, petrochemical energy is the main body of current energy consumption. Fossil energy accounts for more than 80 percent of the total. Burning fossil energy produces a large amount of greenhouse gases, which enter the atmosphere, and are the main factors leading to the rise in Earth's temperature in recent years. The trend of global warming is becoming increasingly obvious. In order to curb this situation, countries around the world have made corresponding efforts. The United Nations Framework Convention on Climate change has also made a corresponding agreement on energy conservation and emission reduction. In addition, the Kyoto Protocol and the Copenhagen Climate Conference have also made us fully aware of the urgency and value of energy conservation and emission reduction. As a new and flexible energy conservation and emission reduction strategy, Carbon emissions trading is highly valued. In accordance with the Kyoto Agreement, the three modes of energy conservation and emission reduction mentioned in the Kyoto Protocol, including the clean development mechanism, joint implementation and emissions trading mechanisms, also promote collaboration among different countries. China is the second largest economy in the world, so in the process of energy saving and emission reduction, China has assumed an important responsibility that can not be ignored. Since 2011, China has already carried out pilot work on carbon trading, while in Beijing, Shanghai, China, Tianjin, as well as Shenzhen, Guangdong, Chongqing and Hubei provinces and regions, have conducted carbon emissions trading pilot projects and set up carbon trading platforms. In practice, about the allocation of carbon emissions quotas, The accounting methods of carbon emissions of enterprises are different, traditional financial accounting is very difficult to classify them accurately and pertinently. Countries all over the world are currently dealing with carbon trading behavior. There is no uniform accounting standard for carbon emissions to give reasonable guidance to their market behavior, such as the confirmation, measurement and disclosure of industry-related information. This is not only detrimental to the business transactions of carbon trading among enterprises, It also makes it very difficult for the country to achieve the reasonable control and control target of the carbon trading market. Therefore, at present, the most urgent task is to improve the accounting and accounting system for carbon emissions rights in order to better guide the development of the carbon trading market in our country. Our country does not have the corresponding accounting standard to carry on the standard, the enterprise cannot adopt the unified method to carry on the accounting treatment to the carbon emission right, the enterprise is different. This article adopts the case study method, This paper studies the accounting of carbon emission rights in Jinan Iron and Steel Group Group, in order to provide a reference for the accounting of emission rights of enterprises in our country. Firstly, this paper discusses the basic background of the topic and the value of the research, at the same time, combining with the literature, the paper discusses the problem of carbon emission rights accounting in Jinan Iron and Steel Group. Then the theoretical basis is introduced. The main theories involved in this study are sustainable development theory, resource scarcity theory and stakeholder theory. This paper is based on the current situation of carbon emissions of Chinese enterprises. This paper analyzes the objectives and assumptions of accounting for carbon emission rights, and points out that enterprises should adopt intangible assets accounting for carbon emission rights for their own use, and trading financial assets accounting for carbon emission rights for trading purposes. Take JG Group Corporation as an example, This paper analyzes the accounting of carbon emission rights and puts forward some countermeasures.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：X196;F406.7;F426.31

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