我国碳交易核算体系研究

发布时间：2018-06-27 16:39

本文选题：碳排放权交易 + 会计确认　；参考：《北方工业大学》2013年硕士论文

【摘要】：近年来,全球气候变暖引发的环境问题日趋严重,发展低碳经济、节能减排已成为全球共识。为了改全球气候环境,世界各国采取了各种积极的措施,《京都议定书》的签订就是为解决全球碳排放污染问题而做出的一个积极、有效的应对策略。协议中的三大机制为发展低碳经济、国家间相互协作提供了行之有效的碳排放权交易模式。碳交易就是把碳排放权商品化,使环境排放空间的外部性特征内部化,通过市场交易的方式使边际减排成本不同的企业通过交易实现低成本的减排。随着碳交易市场的不断发展及碳交易机制的日渐成熟,越来越多的企业参与到碳交易当中。但由于我国碳排放权交易相关的会计规范却尚未形成,与碳排放权交易有关的会计确认、计量及信息披露方面都存在问题,所以,构建我国碳排放权交易会计核算体系,规范我国碳排放权交易的会计行为,具有其重要的理论价值和现实意义。本文以企业碳排放权交易事项为研究对象,在财务会计框架及理论的基础上,采用文献研究和定性分析相结合的方法,重点对碳排放权交易会计的确认、计量和信息披露的方法进行探讨,试图构建能够满足我国低碳经济下的企业碳排放权交易的会计核算体系。本文首先运用规范分析法对现有碳排放权会计研究文献进行分析总结,在此基础上,对碳排放权及其交易的产生和相关概念进行说明。然后,以国际碳排放权交易体系的发展现状分析为起点,结合碳排放权交易对社会经济及企业的影响分析,阐述了构建我国碳排放权交易会计核算体系的必要性。其次提出了我国碳排放权交易的特殊性——两阶段性,结合企业碳排放权交易相关事项的经济实质,分析了碳排放权会计的确认、计量和信息披露的形式与方法,尝试性地建立了我国碳排放权交易会计核算体系。最后提出了一些保证我国碳排放权交易会计核算体系得以形成和发展的相关对策和建议。
[Abstract]:In recent years, the environmental problems caused by global warming are becoming more and more serious. It has become a global consensus to develop low-carbon economy and save energy. In order to improve the global climate environment, all countries in the world have taken various positive measures. The signing of Kyoto Protocol is an active and effective strategy to solve the problem of global carbon emission pollution. The three mechanisms in the agreement provide an effective carbon trading model for the development of low-carbon economy and cooperation between countries. Carbon trading is to commercialize carbon emission rights, internalize the externality of environmental emission space, and make enterprises with different marginal emission reduction costs achieve low cost emission reduction through trading. With the development of carbon trading market and the maturity of carbon trading mechanism, more and more enterprises participate in carbon trading. However, there are still some problems in accounting recognition, measurement and information disclosure related to carbon emissions trading, so we should construct the accounting system of carbon emissions trading in China. It is of great theoretical and practical significance to standardize the accounting behavior of carbon emissions trading in China. Based on the financial accounting framework and theory, this paper focuses on the recognition of carbon emissions trading accounting by the combination of literature research and qualitative analysis. This paper discusses the methods of measurement and information disclosure, and tries to construct an accounting system that can meet the needs of carbon emissions trading in China's low-carbon economy. In this paper, we first use the normative analysis method to analyze and summarize the existing research literature on carbon emission rights accounting, on the basis of which, the generation and related concepts of carbon emission rights and their trading are explained. Then, based on the analysis of the current situation of international carbon emissions trading system and the impact of carbon emissions trading on social economy and enterprises, this paper expounds the necessity of constructing the accounting system of carbon emissions trading in China. Secondly, it puts forward the particularity of carbon emissions trading in China-two stages, and analyzes the forms and methods of carbon emission right accounting confirmation, measurement and information disclosure, combined with the economic essence of carbon emissions trading related matters in enterprises. This paper tries to establish the accounting system of carbon emissions trading in China. Finally, some countermeasures and suggestions are put forward to ensure the formation and development of carbon emissions trading accounting system in China.
【学位授予单位】：北方工业大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：X32;F275.2

【参考文献】