木制品碳会计的若干问题研究

发布时间：2018-08-23 09:13

【摘要】：当前，，气候变化作为一个全球性话题。国内外都掀起了控制全球气候变暖、降低温室气体排放的热潮。各国政府和组织机构为保护环境低碳环保达成了许多共识，并签署了《联合国气候变化框架公约》和《京都议定书》，致力于节能减排和控制温室气体排放。随着低碳经济的体系相对成熟，各国政府和组织机构对于木制品等非能源的二氧化碳排放量也越来越受到关注。会计学界对此高度重视与关注，研究碳会计构建体系以及某一特定产品的碳会计的研究。本文正是对降低温室气体排放的背景下木制品企业的碳会计进行研究。主要研究内容是木制品碳储量的会计计量方法，本文在木制品碳储量原有模型基础上，引入时间因素和咖玛概率分布，提出了一个改进会计计量的方法。经过比较分析，改进方法可以更全面、更合理的计量木制品的碳储量和碳排放量，为木制品碳会计计量提供方法依据；木制品碳会计的会计确认，提出了将木制品的碳排放在会计中确认为无形资产，并对后续计量提供了合理化建议；木制品碳会计信息披露，建议采取表内和表外披露多种形式的披露方式，建立木制品企业的碳信息披露项目。建立木制品碳会计体系是会计准则国际趋同的必然要求，有利于我国的可持续发展。为低碳经济的稳定成熟的发展提供了有力的支持。木制品碳会计体系对相关企业提供一个规范，反应企业对自然资源的消耗与补偿，从而实现资源的合理配置，社会和谐发展。
[Abstract]:At present, climate change is a global topic. The upsurge of controlling global warming and reducing greenhouse gas emissions has been set off at home and abroad. Governments and organizations have reached a lot of consensus to protect the environment and low-carbon environmental protection, and signed the United Nations Framework Convention on Climate change and the Kyoto Protocol, committed to energy conservation, emissions reduction and control of greenhouse gas emissions. With the system of low carbon economy relatively mature, governments and organizations are paying more and more attention to carbon dioxide emissions from non-energy sources such as wood products. Accounting circles attach great importance to this and study the construction system of carbon accounting and the study of carbon accounting for a specific product. This paper is to study the carbon accounting of wood products enterprises under the background of reducing greenhouse gas emissions. The main research content is the accounting measurement method of wood product carbon storage. Based on the original model of wood product carbon storage, this paper introduces time factor and Gama probability distribution, and puts forward a method to improve accounting measurement. After comparative analysis, the improved method can be more comprehensive and reasonable to measure the carbon storage and carbon emissions of wood products, and provide the method basis for the carbon accounting measurement of wood products; the accounting recognition of wood products carbon accounting, The carbon emissions of wood products are recognized as intangible assets in accounting, and reasonable suggestions for subsequent measurement are provided. The disclosure of carbon accounting information of wood products is recommended in various forms of disclosure, both in and out of statements, Establish the carbon information disclosure project of wood products enterprises. Establishing a carbon accounting system for wood products is an inevitable requirement for international convergence of accounting standards, which is conducive to the sustainable development of our country. For the stable and mature development of low-carbon economy to provide a strong support. Wood products carbon accounting system provides a standard for related enterprises, reflecting the consumption and compensation of natural resources, so as to realize the rational allocation of resources and the harmonious development of society.
【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】：X322;F234

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