我国资源型企业碳排放会计信息披露方式研究

发布时间：2018-09-08 07:08

【摘要】：近年来，温室气体的排放导致了全球气候不断恶化，同时也威胁着人类的生存环境。而研究发现，碳排放是导致温室气体产生的主要来源，这也被国家和企业所关注，由此环境会计学科的分支----碳排放会计产生了。但是，目前碳排放会计还处于初步研究阶段，其可查阅的文献资料还比较少，而且目前的研究范围和方向也主要是集中在碳排放权交易的会计处理及会计准则方面，，而碳排放会计信息披露方式的研究还是一个新的研究领域，所以本文主要对碳排放会计信息的披露方式进行深入研究。本文在可持续发展理论、信息不对称理论和交易费用理论的指导下，采用理论分析和规范分析相结合的研究方法，对我国2010年上市的资源型企业碳排放会计信息披露的现状进行描述性统计，包括资源型企业碳排放会计信息披露的比例、披露内容及披露方式。通过对现状的统计分析，本文发现目前我国资源型企业碳排放会计信息披露方式还存在很多问题，于是，针对披露所存在的问题和企业的实地情况，设计了适合我国资源型企业碳排放会计信息披露的方式，即重污染资源型企业采用独立报告的方式进行披露，非重污染行业的资源型企业采用补充报告的方式。最后通过案例分析法验证了本文所设计的资源型企业碳排放会计信息披露方式的可行性和科学性。
[Abstract]:In recent years, greenhouse gas emissions have led to the deterioration of the global climate, but also threatened the human environment. The research found that carbon emission is the main source of greenhouse gas production, which is also concerned by the country and enterprises, which is the branch of environmental accounting-carbon emissions accounting. However, at present, the accounting for carbon emissions is still in the preliminary research stage, and the literature available for reference is still relatively small. Moreover, the scope and direction of current research are mainly focused on the accounting treatment and accounting standards of carbon emissions trading. However, the research of carbon emission accounting information disclosure is still a new research field, so this paper mainly studies the way of carbon emissions accounting information disclosure. Under the guidance of sustainable development theory, information asymmetry theory and transaction cost theory, this paper adopts the research method of combining theoretical analysis with normative analysis. The current situation of carbon emission accounting information disclosure of resource-based enterprises listed in China in 2010 is described, including the proportion of carbon emission accounting information disclosure, the content and the way of disclosure of carbon emissions accounting information of resource-based enterprises. Through the statistical analysis of the present situation, this paper finds that there are still many problems in the way of carbon accounting information disclosure of resource-based enterprises in our country, so, aiming at the problems of disclosure and the actual situation of enterprises, The way of carbon emission accounting information disclosure for resource-based enterprises in our country is designed, that is, heavy-polluting resource-based enterprises use independent reports and non-heavily polluted resource-based enterprises adopt supplementary reports. Finally, the feasibility and scientific nature of the carbon accounting information disclosure method of resource-based enterprises are verified by case analysis.
【学位授予单位】：西安石油大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.2;F205

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