碳成本核算及其在钢铁行业中的应用研究

发布时间：2018-01-01 21:27

本文关键词：碳成本核算及其在钢铁行业中的应用研究　出处：《西南财经大学》2014年硕士论文　论文类型：学位论文

【摘要】：以化石燃料为基础的科学技术不断进步给世界各国的经济和社会发展提供了强大的动力,但是与此同时导致的各种环境污染问题也逐步加深。随着我国市场经济的快速发展,二氧化碳的排放问题已经成为我国可持续发展战略当中不可忽视的重要因素。钢铁行业作为国民经济中的支柱行业,同时也是资源消耗和能源消耗的重点行业,本文在我国所倡导的低碳经济的大背景下,针对钢铁行业碳排放现状提出了钢铁企业碳成本核算体系。在定义钢铁企业碳成本的基础上,结合单元平衡理论和钢铁企业生产过程中的“物质流”和“能量流”分析方法,研究了生产过程中的碳元素流动,分析和评价钢铁企业的碳成本信息,对钢铁企业的低碳成本核算进行了有益的探索。本文在研究过程中遵循提出问题、分析问题、解决问题的基本规律,采用理论研究与案例相结合的研究思路。使用经济、环境与工程等学科相结合的集成研究方法,利用环境科学中的“流”分析思想并借鉴传统成本会计中的逐步结转法计算钢铁企业单位工序流程中的碳排放量,及对环境造成的外部损害成本。并利用碳成本评价和分析模型分析企业最佳碳排放量和最小碳排放总成本。并指出了我国目前在碳成本核算与评价方面的不足,有针对性的在提出了改进建议和措施。此外,本文还采用案例研究的方法,将本文所提出的钢铁企业碳排放成本核算及评价方法应用于案例之中,为企业将该种方法应用于实践提供参考,同时也对论文所研究的碳成本核算方法的可行性进行了验证。文章主要研究目的包括两方面：一方面通过对钢铁企业单位工序“流”分析,计算碳排放外部损害成本,利用碳排放成本分析模型对企业碳表现进行了分析评价,为管理者进行环境成本分析和环境行为决策提供帮助；另一方面,以国内某钢铁企业为案例,将本文所提出的钢铁企业碳排放成本核算及评价方法应用于实例之中,为实务工作者应用本方法提供参考。本文的主要不足在于由于本人的研究能力及研究范围所限,论文中可能存在着诸多不完善之处,文章中所使用的环境科学计算方法相对较难理解,财务人员在企业中操作中可能需要相关工程人员的辅助。此外,成本核算框架的完善性有待进一步完善,有关碳成本核算的分析深度有待加深。
[Abstract]:The continuous progress in science and technology based on fossil fuels has provided a powerful impetus for the economic and social development of countries all over the world. But at the same time, various environmental pollution problems have been gradually deepened. With the rapid development of the market economy in China. Carbon dioxide emission has become an important factor in China's sustainable development strategy. As a pillar industry in the national economy, steel industry is also the key industry of resource consumption and energy consumption. Under the background of low-carbon economy advocated by our country, this paper puts forward the carbon cost accounting system of iron and steel enterprises in view of the present situation of carbon emission in iron and steel industry, which is based on the definition of carbon cost of iron and steel enterprises. Based on the unit equilibrium theory and the analysis methods of "material flow" and "energy flow" in the production process of iron and steel enterprises, the flow of carbon elements in the production process is studied, and the information of carbon cost in iron and steel enterprises is analyzed and evaluated. The low carbon cost accounting of iron and steel enterprises is explored. This paper follows the basic law of problem raising, problem analysis and problem solving in the course of research, and adopts the thinking of combining theoretical research with case study. The integrated research method of environment and engineering, using the "flow" analysis thought in environmental science and drawing lessons from the gradual carry-over method in traditional cost accounting, is used to calculate the carbon emissions in the unit process of iron and steel enterprises. And the cost of external damage to the environment. Using the carbon cost assessment and analysis model to analyze the best carbon emissions and the minimum total cost of carbon emissions, and pointed out the current carbon cost accounting and evaluation deficiencies in China. In addition, this paper also uses the method of case study to apply the method of carbon emission cost accounting and evaluation of iron and steel enterprises to the case. It provides a reference for enterprises to apply this method to practice, and also verifies the feasibility of the carbon cost accounting method studied in this paper. The main purpose of this paper includes two aspects: on the one hand, the external damage cost of carbon emissions is calculated by analyzing the "flow" of unit processes in iron and steel enterprises. Carbon emission cost analysis model is used to analyze and evaluate the carbon performance of enterprises, which can help managers to make environmental cost analysis and environmental behavior decision-making. On the other hand, taking a domestic iron and steel enterprise as an example, the carbon emission cost accounting and evaluation method proposed in this paper is applied to an example, which provides a reference for practical workers to apply this method. The main deficiency of this paper is that due to the limitations of my research ability and research scope, there may be many imperfections in the paper, and the environmental scientific calculation method used in this paper is relatively difficult to understand. In addition, the consummation of cost accounting framework needs to be further improved, and the depth of analysis on carbon cost accounting needs to be deepened.
【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.31;F406.7;F205

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