碳排放权交易的相关会计问题研究

发布时间：2018-01-02 18:11

本文关键词：碳排放权交易的相关会计问题研究　出处：《山西财经大学》2014年硕士论文　论文类型：学位论文

【摘要】：近年来，社会经济在不断地向前发展，随之产生了全球气候不断变暖以及环境持续恶化等一系列问题。为了人类社会的生存和各国经济的可持续发展，降低碳排放量已经成为大家关注的焦点。作为经济发展和碳排放的主体，企业应当对保护环境，减少碳排放承担义不容辞的责任。为此，世界各国政府和环保机构也在不断努力寻求各种抑制碳排放的方法和途径。随着碳排放权交易在我国逐步开展、碳排放权交易市场不断完善，，越来越多的企业参与到碳排放权的交易当中，从而企业将会面临如何对碳排放权进行会计处理的问题。然而，我国目前并没有相关的会计规范，没有构成完善的会计体系，这使得企业在进行碳排放权的会计确认、计量和披露等方面都出现了各种各样的问题。本文首先从研究背景入手，支持文章研究的意义，并对国内外学术界关于碳排放权及其交易会计问题的相关理论研究进行归纳，总结专家学者的观点；随后对碳排放权的定义、类型特征做出表述，简单介绍碳排放权交易以及三种基本交易机制，并在相关理论的指导下，分析国内外碳排放权交易的概况和发展现状，由此发现我国在对碳排放权进行会计处理时所面临的一系列问题；随之结合我国碳排放权发展的实际情况，参考国外关与碳排放权的研究成果和成功经验，对碳排放权的会计确认、计量、记录和信息披露四个方面进行分析，针对尚未定论的问题提出自己的观点。最后结合案例验证本文得出的结论，使得本文的论述进一步具体化和清晰化。简单而言，本文认为，企业取得碳排放权主要通过政府无偿授予和购买取得，由于取得方式不同，从而初始确认的金额也不同。同时企业所持有碳排放权交易的目的不同确认时对应的会计科目也有差别，后续计量时应分别进行摊销、重估和确认公允价值的变动。披露碳排放权信息时不仅要在财务报表内对财务处理结果加以揭示，还应将表内无法反映的信息在表外加以批注，以实现向信息使用者提供完整、有用的会计信息的目标。
[Abstract]:In recent years, the development of social economy has brought about a series of problems, such as global warming and environmental deterioration, for the survival of human society and the sustainable development of national economy. Reducing carbon emissions has become the focus of attention. As the main body of economic development and carbon emissions, enterprises should take the unshirkable responsibility to protect the environment and reduce carbon emissions. Governments and environmental agencies around the world are also trying to find ways and means to curb carbon emissions. With the gradual development of carbon emissions trading in China, carbon emissions trading market is constantly improving, more and more enterprises participate in carbon emissions trading. Therefore, enterprises will be faced with the problem of how to deal with the carbon emission rights. However, there are no relevant accounting standards and no perfect accounting system in our country. This makes the enterprise in the accounting recognition, measurement and disclosure of carbon emission rights and other aspects of a variety of problems. Firstly, this paper from the research background to support the significance of the article. And the domestic and foreign academic circles on carbon emission rights and trading accounting issues related theoretical research summarized the views of experts and scholars; Then the definition of carbon emission rights, type characteristics of the description, a brief introduction of carbon emissions trading and three basic trading mechanisms, and under the guidance of relevant theories. This paper analyzes the general situation and development status of carbon emission trading at home and abroad, and finds out a series of problems that our country faces in the accounting of carbon emission rights. Then combined with the actual situation of the development of carbon emission rights in China, referring to the research results and successful experiences of foreign countries, this paper analyzes the accounting recognition, measurement, recording and information disclosure of carbon emission rights. Finally, the conclusion of this paper is verified by case study, which makes the discussion more specific and clear. In brief, this paper holds that enterprises obtain carbon emission rights mainly through the government grant and purchase free of charge, because of the different ways of obtaining carbon emissions. Therefore, the amount of initial recognition is also different. At the same time, when the purpose of carbon emissions trading is different, the corresponding accounting subjects are different, and the subsequent measurement should be amortized separately. Revaluation and recognition of changes in fair value. Disclosure of information on carbon emission rights should not only disclose the results of financial processing in the financial statements, but also annotate information that cannot be reflected in the statements. To achieve the goal of providing complete and useful accounting information to information users.
【学位授予单位】：山西财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F235;F205

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