企业碳排放会计核算体系构建研究

发布时间：2018-01-20 03:28

本文关键词： 低碳经济碳排放权会计碳排放成本碳会计信息披露　出处：《山东财经大学》2013年硕士论文　论文类型：学位论文

【摘要】：随着社会经济的发展，各国工业化进程的不断加快，能源需求量大幅增加，伴随而来的是二氧化碳等温室气体的积聚排放，这使得全球气候变暖带来的问题日益严重，例如：气候灾害频发、冰川融化海平面升高、PM2.5浓度增加等。人类逐渐意识到全球气候变暖对生存环境造成的负面影响，各国纷纷采取措施加强了对全球气候变暖问题的应对。在此背景之下，一种以“低能耗、低排放、低污染”为基本特征的经济发展模式——低碳经济，成为各国寻求经济与环境和谐发展的必由之路。低碳经济发展模式的盛行以及全球性的环境会议的召开使得温室气体的排放受到限制，碳排放权作为一种资源在各国之间进行交易，由此催生了环境会计的一个重要分支——碳会计。为了满足碳会计核算的需要，美国财务会计准则委员会（FASB）和国际会计准则理事会（IASB）在为制定全球的碳会计核算准则进行不懈努力，目前为止，一套完整的具有可操作性的相关会计准则尚未出台。由于碳交易的特殊性以及碳会计核算准则的缺位，使得我国目前的碳会计核算在确认、计量和报告方面存在一定的问题。因此本文试图在国内外现有研究的基础上，根据我国的实际需求，探索适合我国企业实际情况的碳排放会计核算体系。本文通过运用规范分析法对目前国内外碳会计的研究文献进行分析总结，介绍碳会计的相关内容，分析了我国进行碳会计核算的可行性。依据Stewart Jones（2008）将碳会计分为碳排放会计（包括碳排放权交易会计以及碳排放成本会计）和碳固会计[1]，，本文将研究重点放在碳排放会计上，通过设置账户、账务处理对碳排放会计的确认和计量、碳排放成本计量进行探讨，同时对企业碳会计信息披露进行研究。
[Abstract]:With the development of social economy and the acceleration of industrialization, the energy demand has increased greatly, accompanied by the accumulation and emission of carbon dioxide and other greenhouse gases. This has led to the growing problems of global warming, such as frequent climate disasters, melting glaciers and rising sea levels. Human gradually realize the negative impact of global warming on the living environment, countries have taken measures to strengthen the response to the global warming problem. Under this background, human beings are gradually aware of the negative impact of global warming on the living environment, etc. In this context, many countries have taken measures to strengthen the response to the global warming problem. Low-carbon economy, which is characterized by "low energy consumption, low emission and low pollution", has become the only way for countries to seek harmonious development of economy and environment. With the prevalence of low-carbon economic development model and the convening of global environmental conference, greenhouse gas emissions are limited. Carbon emission rights are traded among countries as a kind of resource. As a result, carbon accounting, an important branch of environmental accounting, has been spawned to meet the needs of carbon accounting. The Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) are making unremitting efforts to develop global carbon accounting standards. Due to the particularity of carbon trading and the absence of carbon accounting standards, China's current carbon accounting is recognized. There are some problems in measurement and reporting, so this paper tries to explore the accounting system of carbon emissions according to the actual demand of our country on the basis of the existing research at home and abroad. This paper through the use of normative analysis of the current domestic and foreign carbon accounting literature analysis and summary, carbon accounting related content. This paper analyzes the feasibility of carbon accounting in China. According to Stewart Jones 2008, carbon accounting is divided into carbon emission accounting (including carbon emissions trading accounting and carbon emission cost accounting). Carbon fixation accounting [1. This paper focuses on the accounting of carbon emissions, through the establishment of accounts, accounting for carbon emissions accounting recognition and measurement, carbon emissions cost measurement are discussed. At the same time, the enterprise carbon accounting information disclosure is studied.
【学位授予单位】：山东财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.2

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