流程制造企业碳排放成本核算研究

发布时间：2018-08-18 12:19

【摘要】：减少碳排放是流程制造企业节约能源、保护环境、应对气候变化的必由之路。而碳排放作为重要的成本要素已经纳入企业核算体系,成为影响企业经营决策的一个重要因素。因此,本文以流程制造企业中的钢铁企业为例,依据流程制造过程的物质流与价值流互动变化影响原理,组合运用会计、统计、环境及技术工艺等数据,追踪企业内部能源消耗与碳流状态,揭示企业碳排放节点以及外部环境损害价值,构筑一种可普遍应用于企业流程节能减排诊断、改善决策、过程成本控制及效益评价碳排放成本方法,以满足流程制造企业碳排放成本核算和管理、碳风险识别和防范、相关利害方决策分析之需求。结合本文案例分析,研究认为,钢铁企业碳排放主要产生于炼铁和连铸轧钢,故必须从两方面入手:一是减少所需碳量;二是降低对碳的依赖。其次,本文提出适合行业特点的碳排放成本核算模型、标准、评价指标体系与生态工业园区的碳排放成本模式将是未来的主要研究方向。
[Abstract]:Reducing carbon emissions is the only way for process manufacturers to save energy, protect the environment and cope with climate change. As an important cost factor, carbon emission has been incorporated into the enterprise accounting system, and has become an important factor affecting the business decision. Therefore, this paper takes the iron and steel enterprises in the process manufacturing enterprise as an example, according to the principle of the interaction between material flow and value flow in the process manufacturing process, combining and using the accounting, statistics, environment and technological process data, etc. Tracking the internal energy consumption and carbon flow, revealing the value of carbon emission node and external environment damage, building a common application in the diagnosis of energy saving and emission reduction in enterprise processes, improving decision-making. Process cost control and evaluation of carbon emission costs to meet the process manufacturing enterprises carbon emission cost accounting and management, carbon risk identification and prevention, relevant stakeholders decision analysis needs. Based on the case study in this paper, it is concluded that carbon emissions of iron and steel enterprises mainly come from ironmaking and continuous casting and rolling, so we must start from two aspects: one is to reduce the amount of carbon needed; the other is to reduce the dependence on carbon. Secondly, this paper puts forward the cost accounting model, standard, evaluation index system and carbon emission cost model of eco-industrial park, which are suitable for industry characteristics, which will be the main research direction in the future.
【作者单位】：中南大学商学院;
【基金】：国家社科基金重大项目“基于工业的循环经济价值流分析研究”(编号:11&ZD166) 教育部人文社科青年基金项目“低碳经济背景下基于碳流分析的企业碳管理会计研究”(编号:11YJC790312) 教育部人文社科青年基金项目“低碳背景下基于价值流分析的环境管理会计创新研究”(编号:12YJC630135) 湖南省研究生创新基金项目“循环经济背景下我国矿冶流程加工产业资源价值网状链构建及优化研究”(编号:CX2011B043)
【分类号】：X196

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