构建我国低碳会计研究

发布时间：2018-12-18 09:43

【摘要】：在全球气候变暖的背景下，以《京都议定书》和哥本哈根气候变化大会为标志，全球开启了从工业文明向生态文明的过度转型。发展低碳经济，引导企业从事低碳经济活动，逐步成为各国的共识。那么，如何反映低碳经济活动便是会计学研究领域迫切需要解决的问题。由此，，在生态资源理论、可持续发展战略和传统会计基础上发展起来的低碳会计应运而生，并逐渐成为会计学界乃至全球广泛关注的焦点。根据传统会计的概念，会计的基本职能被界定为核算与监督，但却没有将与人类生命健康息息相关的环境因素纳入会计核算体系，也没有反映企业经营活动对生态环境造成的影响。反观低碳会计，其实质是对环境会计的发展，是对企业履行低碳责任和节能减排进行确认与计量，披露企业资产运作效率和社会环境效益的一门新兴会计科学。基于这一发展趋势，本文综合运用理论探讨和实际应用并重，对比研究与个别分析相结合的方法，系统分析和总结了国内外相关的研究成果。同时，在区分不同行业和不同经济发展阶段的前提下，针对低碳会计概念框架中确认、计量和报告三个主要方面开展具体分析，探讨我国低碳会计发展的现状和趋势。最后，考虑到我国在经济全球化中担当的角色日益重要，承担的节能减排任务也越来越大，并联系我国在低碳会计发展方面仍处于起步阶段，理论研究与实务需要差距较大的现实情况，在系统比较国际差异与我国国情的基础上探究符合我国低碳会计发展的路径和方向。
[Abstract]:Under the background of global warming, with the symbol of "Kyoto Protocol" and "Copenhagen Climate change Conference", the world began the transition from industrial civilization to ecological civilization. Developing low-carbon economy and guiding enterprises to engage in low-carbon economy have gradually become the consensus of all countries. So, how to reflect the low-carbon economy is an urgent problem in the field of accounting research. As a result, low-carbon accounting developed on the basis of ecological resource theory, sustainable development strategy and traditional accounting emerged as the times require, and has gradually become the focus of attention in accounting and even in the world. According to the concept of traditional accounting, the basic function of accounting is defined as accounting and supervision, but the environmental factors which are closely related to human life and health are not included in the accounting system. Also did not reflect the impact of business activities on the ecological environment. On the other hand, the essence of low-carbon accounting is the development of environmental accounting. It is a new accounting science that confirms and measures enterprises' low carbon responsibility and energy saving and emission reduction, and discloses the efficiency of assets operation and social environmental benefits. Based on this development trend, this paper systematically analyzes and summarizes the related research results at home and abroad by combining the theoretical discussion and practical application with the method of combining comparative research with individual analysis. At the same time, on the premise of distinguishing different industries and different stages of economic development, this paper makes a concrete analysis on three main aspects of low carbon accounting: recognition, measurement and reporting in the conceptual framework of low-carbon accounting, and probes into the present situation and trend of low-carbon accounting development in China. Finally, considering the increasingly important role of our country in economic globalization, the task of energy conservation and emission reduction is becoming larger and larger, and the development of low-carbon accounting in China is still in its infancy. The theoretical research and the practice need the actual situation which the disparity is big, in the system compares the international difference with our country's national condition foundation, explores conforms to our country low carbon accounting development path and the direction.
【学位授予单位】：华中科技大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F234

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