我国碳排放会计核算体系的构建研究

发布时间：2018-01-01 01:35

本文关键词：我国碳排放会计核算体系的构建研究　出处：《湖北工业大学》2017年硕士论文　论文类型：学位论文

【摘要】：从18世纪60年代的英国工业革命开始,工业革命的整个发展过程在为人类社会提供丰富物质产品和日益便捷生活的同时,也造成了严重的环境污染和气候失衡。在近一个世纪的时间里,人类无节制地大量使用煤炭、石油等天然化石燃料,在消耗过程中排放出过量的温室气体,这些过量的温室气体导致全球气候变暖。对我国最直观的影响是:北部地区水资源供给不足将加剧,而南部地区的洪涝灾害也都将愈演愈烈,并且至2030年我国在种植业生产能力方面可能会下降5%到10%。因此低碳经济成为国内外普遍追求的经济发展模式,碳交易市场蓬勃发展,碳会计也应运而生。碳排放会计属于碳会计的一部分,对碳排放会计核算体系的构建可以丰富和发展碳会计和传统会计体系,可以给参与碳交易的政府、企业以及个人提供碳排放会计信息。因此,构建碳排放会计核算体系显得尤为重要,具有理论和实践意义。本文旨在探索研究碳排放会计核算体系的构建,试图在搜集整合国内外学者相关文献的基础上寻求适合我国企业应用的碳排放会计核算体系。因此,本文运用规范研究的方法对国内外文献成果进行梳理,归纳总结多方观点,在介绍碳排放会计定义及相关理论的基础上,进而分析在我国实施碳排放会计核算体系的可行性和必要性,然后构建碳排放会计核算体系。对碳排放会计核算体系的构建,首先确定碳排放会计的目标,在明确目标的前提下构建更实用更完善的碳排放会计核算体系;再次,为了保证企业会计核算的一致性,碳排放会计应遵循传统财务会计的思路,使用会计要素对碳交易事项进行核算与处理,在我国碳交易市场机制下,通过对企业实际发生的碳交易具体项目进行确认与计量,最后在财务报表与碳信息披露表中展示出相关信息。本文最后运用案例分析法分析所构建的碳排放会计核算体系的可行性、科学性,并得出结论和存在的问题,以实现碳排放会计核算体系的构建目标。
[Abstract]:From the beginning of the industrial revolution in Britain in 1760s, the entire development process of the industrial revolution provides a wealth of material products and more convenient life for the human society at the same time, also caused the pollution of the environment and climate imbalance. In nearly a century, human uncontrolled heavy use of coal, oil and other natural fossil fuel emissions. The excessive greenhouse gases in the consumption process, the excessive greenhouse gases that cause global warming. For most of the visual effects in our country is: the shortage of water resources in the northern region will be intensified, and the flood disaster in the southern region will be intensified, and by 2030 China will probably decline 5% to 10%. so low carbon economy has become a model of economic development at home and abroad in the common pursuit of the planting industry production capacity, carbon trading market booming, carbon accounting has emerged. Carbon emissions accounting belongs to carbon A part of the plan, the construction of the accounting system of carbon emissions can enrich and develop carbon accounting and traditional accounting system, can give the government involved in carbon trading, carbon emissions to provide accounting information of enterprises and individuals. Therefore, the construction of carbon emissions accounting system is particularly important and has theoretical and practical significance. This paper aims to explore the construction of research carbon emissions accounting system, trying to find suitable for our country enterprise carbon accounting system in the basis of the integration of domestic and foreign scholars to collect relevant literature. Therefore, this paper uses the method of normative research on the domestic and foreign literature review, summarized many views, based on the introduction of carbon emissions accounting definition and related theory on, and then analyze the necessity and feasibility of carbon emissions accounting system in China, and the construction of carbon emissions accounting system of carbon emissions. The construction of accounting system, first determine the carbon emissions accounting objectives, clear objectives under the premise of building more practical more perfect carbon emissions accounting system; thirdly, in order to ensure the consistency of enterprise accounting, carbon accounting should follow the traditional financial accounting concept, the use of accounting elements and accounting treatment of carbon transactions in the mechanism of China's carbon trading market, for the confirmation and measurement of specific projects through carbon trading actually occurred on the enterprise, finally in the financial statements and information disclosure to show relevant information table. The application feasibility analysis, analysis of carbon emissions accounting system in case of science. And come to the conclusion and the existing problems, in order to achieve the goal of building carbon emissions accounting system.

【学位授予单位】：湖北工业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：X196;F275;F832.5

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