企业碳排放会计核算相关问题的探讨

发布时间：2018-05-01 04:30

本文选题：碳足迹 + 碳排放成本　；参考：《江苏科技大学》2014年硕士论文

【摘要】：近年来我国日益凸显出的部分环境问题中，其成因都有碳的身影。考虑到众多企业在其自身生产、运营过程中将排放大量以二氧化碳为主的温室气体，对环境造成十分巨大的负面影响，因此，针对企业碳排放的研究就具有十分现实的意义。本文基于此，从会计核算角度对企业碳排放的相关问题进行多方面的思考，以期对该理论的发展以及企业碳排放会计核算在企业中的实际应用提供有益借鉴。本文以企业碳排放会计核算为研究对象，指出了现阶段与碳排放紧密相关的部分环境问题加剧的研究背景，以及针对该话题研究的理论意义和实际意义；通过分析国内外相关问题的理论研究，指出现阶段碳排放会计核算研究中存在的局限性，并结合环境经济学，可持续发展理论，企业社会责任论与环境会计理论等学科基础，提出企业碳排放会计核算架构中应包含企业碳足迹核算、企业碳排放成本核算与企业碳排放信息披露的内容，同时从相关核算目标以及核算可行性两个层面进行论述；通过分析系统核算假设的局限性问题以及核算架构中可能存在的各项具体问题，构想了一套以企业碳足迹核算为基础、企业碳排放成本核算为重点、企业碳排放信息披露为目标的碳排放会计核算程序，其中碳足迹核算与碳排放成本核算是分别针对与企业碳排放有关的物质核算和经济成本核算；而在信息披露中，设定以披露框架为基础，以表外非货币信息和表内要素信息相结合的内容，，在具体形式上将传统报表形式的披露和针对碳排放的披露报告相融合，旨在与核算目标相匹配，满足企业相关信息使用者的需求；本文还以H企业为案例，对其水泥生产线中的碳排放会计核算程序进行分析；最后对本文作出总结与展望。
[Abstract]:In recent years, carbon is one of the most important environmental problems in China. Considering that many enterprises in their own production, the operation process will emit a large number of greenhouse gases, mainly carbon dioxide, which has a huge negative impact on the environment, therefore, the research on carbon emissions of enterprises has a very practical significance. Based on this, this paper gives some thoughts on the related issues of carbon emissions from the perspective of accounting, in order to provide a useful reference for the development of this theory and the practical application of accounting for carbon emissions in enterprises. This paper takes the accounting of carbon emissions of enterprises as the research object, and points out the background of some environmental problems which are closely related to carbon emissions at this stage, and the theoretical and practical significance of the research on this topic. By analyzing the theoretical research on the related problems at home and abroad, this paper points out the limitations of the current research on carbon emission accounting, and combines the environmental economics, the theory of sustainable development, the theory of corporate social responsibility and the theory of environmental accounting, and so on. The paper puts forward that the accounting framework of enterprise carbon emissions should include the content of enterprise carbon footprint accounting, enterprise carbon emission cost accounting and enterprise carbon emission information disclosure. At the same time, the paper discusses the related accounting objectives and accounting feasibility from two aspects: enterprise carbon footprint accounting, enterprise carbon emission cost accounting and enterprise carbon emission information disclosure. Based on the analysis of the limitations of the assumption of systematic accounting and the possible specific problems in the accounting framework, this paper proposes a set of enterprise carbon footprint accounting as the basis and the enterprise carbon emission cost accounting as the focus. The carbon footprint accounting and the carbon emission cost accounting are aimed at the matter accounting and the economic cost accounting of the enterprise carbon emission information disclosure respectively, while in the information disclosure, the carbon footprint accounting and the carbon emission cost accounting are respectively aimed at the enterprise carbon emission related material accounting and the economic cost accounting; and in the information disclosure, Based on a disclosure framework, with a combination of off-balance sheet non-monetary information and information on elements in the table, specifically integrating disclosure in the form of traditional statements with disclosure reports on carbon emissions, with a view to matching accounting objectives, To meet the needs of relevant information users; this paper also takes H enterprise as a case to analyze the accounting procedures of carbon emissions in cement production lines. Finally, this paper makes a summary and prospects.
【学位授予单位】：江苏科技大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F275.2;X196

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