基于可持续发展的企业碳会计信息披露研究

发布时间：2018-04-20 05:35

本文选题：可持续发展 + 碳会计　；参考：《云南大学》2015年硕士论文

【摘要】：随着全球经济的快速发展,自然环境遭到了严重的破坏,全球气候日益恶劣已成为不争的事实。气候变化所带来的各种灾难事件给世界人民的生产生活带来了极大的损害。应对环境气候危机是一个巨大的挑战,减少温室气体排放已成为世界各国的共识,这需要社会,企业,研究机构通力合作积极寻求应对的方法。学者们开始在会计研究领域探讨碳信息披露的规则和监管。碳会计信息披露是对传统财务报告的一个补充,不仅扩大了原有会计体系的内涵,同时也为企业的管理提供了新的工具,被认为是会计行业不可或缺的发展实践。碳会计信息披露的发展能够推动企业通过调整自己的产业结构、资源利用模式来应对全球气候变化的风险和机遇,将可持续发展思想进一步渗透在当代企业决策和文化中。本文从企业可持续发展的视角入手,以国内外相关碳会计以及碳会计信息披露研究成果为基础,第一章分析碳会计信息披露产生的背景和发展的必要性；第二章文献综述,主要从可持续发展,碳会计,碳会计信息披露方面来展开；第三章论述可持续发展和碳会计信息披露相辅相成,相互促进关系；第四章结合已有的国际框架,研究碳信息披露框架构建的原则,内容,影响因素等；第五章以联想集团碳信息披露为例,分析企业在碳信息披露在企业中的运用模式：第六章建议和展望。本文的研究期望在碳会计信息披露的体系构建和完善过程中提供切实可行的意见,以促进碳会计信息披露质量的提高,同时,也期望有助于企业发现碳减排空间,提升企业资源使用效率,最终使企业实现可持续发展。
[Abstract]:With the rapid development of the global economy, the natural environment has been seriously damaged, and it has become an indisputable fact that the global climate is getting worse. All kinds of disasters brought about by climate change have brought great damage to the production and life of people all over the world. To deal with the environmental climate crisis is a huge challenge, reducing greenhouse gas emissions has become the consensus of the world, which requires the cooperation of society, enterprises and research institutions to actively find ways to deal with the problem. Scholars began to explore the rules and regulations of carbon disclosure in the field of accounting research. Carbon accounting information disclosure is a supplement to the traditional financial report, which not only expands the connotation of the original accounting system, but also provides a new tool for the management of enterprises. It is considered to be an indispensable development practice of the accounting industry. The development of carbon accounting information disclosure can promote enterprises to deal with the risks and opportunities of global climate change by adjusting their industrial structure and resource utilization mode, and further infiltrate the idea of sustainable development into the decision-making and culture of contemporary enterprises. Based on the research results of carbon accounting and carbon accounting information disclosure at home and abroad, the first chapter analyzes the background of carbon accounting information disclosure and the necessity of its development. Mainly from the sustainable development, carbon accounting, carbon accounting information disclosure; chapter III discusses sustainable development and carbon accounting information disclosure complementary and mutually reinforcing relationship; chapter IV combines the existing international framework, The fifth chapter takes the carbon information disclosure of Lenovo Group as an example to analyze the application mode of carbon information disclosure in enterprises: chapter VI suggestions and prospects. This paper hopes to provide practical advice in the process of constructing and perfecting the system of carbon accounting information disclosure in order to promote the improvement of the quality of carbon accounting information disclosure. At the same time, it is also expected to help enterprises to discover carbon abatement space. Improve the efficiency of the use of enterprise resources, and ultimately make the enterprise achieve sustainable development.
【学位授予单位】：云南大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F275;X196

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