低碳经济下企业成本核算体系的构建

发布时间：2018-01-31 21:04

本文关键词： 低碳经济成本核算体系构建碳排放成本　出处：《燕山大学》2014年硕士论文　论文类型：学位论文

【摘要】：低碳经济已经列入了中国国民经济与社会发展规划，而在当今节能减排的大趋势下，我国当前会计核算体系并未将碳排放纳入，企业也没有将发生在生产中的二氧化碳排放反映在生产成本中，致使企业缺少减排动力。本文试图对传统成本核算体系进行完善，通过碳排放造成的外部效应内部化。研究的主要目的是通过对碳排放成本内部核算方法的研究，构建适合低碳经济的碳排放成本核算体系。针对课题特点，，在分析研究过程中采用了文献研究法、模型计算分析等研究方法。首先，对相关概念进行了界定，并总结了包括环境会计学、外部成本内部化、碳会计体系等相关理论。其次，对企业现有成本核算体系进行了分析，先阐述了企业所使用的不同成本核算方法，包括传统成本核算法、全过程成本核算法及精细成本核算法；又从成本核算范围、成本管理观念及管理主体、成本核算评价体系等方面，指出了存在的问题。再次，选择借鉴了资源流成本会计，通过全生命周期理论、作业成本法，以传统成本会计中逐步结转法为依托，得出基于资源流分析的碳排放成本核算模型。并从确认、计量、核算几个方面对碳排放内部成本及碳排放外部损害成本设计了内部核算方法，赋值进行了计算分配。最后，结合我国当前企业成本核算现状、二氧化碳减排应对及碳排放成本内部核算的设计结果，从碳排放成本、碳排放交易及碳税三个方面进行了相关账务处理，并针对当前状况从形式及内容上给出了碳排放成本的披露建议。
[Abstract]:Low-carbon economy has been included in China's national economic and social development plans, but in the current trend of energy conservation and emission reduction, China's current accounting system does not include carbon emissions. Enterprises do not reflect the carbon dioxide emissions in production costs, resulting in a lack of incentive to reduce emissions. This paper attempts to improve the traditional cost accounting system. Through the internalization of the external effects caused by carbon emissions, the main purpose of the study is to establish a cost accounting system suitable for low carbon economy through the study of internal accounting methods of carbon emission costs. In the process of analysis and research, literature research method, model calculation analysis and other research methods are adopted. First of all, the related concepts are defined and summarized, including environmental accounting, external cost internalization, carbon accounting system and other related theories. Secondly, this paper analyzes the existing cost accounting system of enterprises, and expounds the different cost accounting methods used by enterprises, including the traditional cost accounting method, the whole process cost accounting method and the fine cost accounting method. The existing problems are pointed out from the aspects of the scope of cost accounting, the concept and subject of cost management, the evaluation system of cost accounting and so on. Thirdly, we choose to learn from the resource flow cost accounting, through the whole life cycle theory, activity-based costing, based on the traditional cost accounting in the gradual carry-over method as the basis. The cost accounting model of carbon emissions based on the analysis of resource flow is obtained. The internal cost of carbon emissions and the cost of external damage of carbon emissions are designed from the aspects of confirmation, measurement and accounting. Assignment is calculated and allocated. Finally, combined with the current enterprise cost accounting situation, carbon dioxide emission reduction response and carbon emissions cost internal accounting design results, from the carbon emission costs. Carbon emissions trading and carbon tax three aspects of the related accounting, and according to the current situation from the form and content of carbon emissions cost disclosure advice.
【学位授予单位】：燕山大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F124.5;F275.3

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