低碳经济下的企业环境成本核算研究

发布时间：2018-03-17 21:39

本文选题：低碳经济　切入点：环境成本　出处：《吉林财经大学》2016年硕士论文　论文类型：学位论文

【摘要】：随着改革开放以来,在这几十年的发展过程中,我国的经济水平在飞速的提高,并且取得了备受瞩目的经济成果。但是在经济发展的同时,也出现了诸如环境污染、气候变化等环境问题。现如今,全球各地都在倡导低碳经济、走低碳环保的可持续发展道路,所以企业必须采取一些措施来计量环境污染的相关代价,因此环境成本就此产生。在我国,环境成本会计的发展已经有20多年了,在此期间很多专家学者对此做出了研究。环境的变化同时影响着环境成本会计的变化和发展,因此,在低碳经济被大力发展的今天,我们对环境成本会计的研究也要进入一个新的过程。在低碳经济的背景之下,本文对低碳经济下的企业环境成本核算进行了研究。本文以低碳经济为视角具有相关的现实意义和理论意义。首先,研究环境成本的核算问题有助于企业关注自身对环境的污染,承担起应付的社会责任,也能以此提高自己的竞争实力,非常利于将环境成本会计核算应用于实际的工作中,因此也能加快我国环境成本会计的发展。其次,研究低碳经济下的环境成本核算能够完善和丰富我国环境成本会计的理论基础,在未来制定成本会计准则的时候能够以此为借鉴。本文第一章是引言部分,主要介绍了文章的研究背景、研究意义和国内外研究现状,研究内容和方法等。第二章对低碳经济下环境成本概述,探讨了低碳经济下环境成本的界定、环境成本的特征和环境成本的分类。第三章阐述了低碳经济下环境成本核算的相关理论,介绍了低碳经济下环境成本确认、计量、归集和分配,以及环境成本的信息披露。第四章选取了一家钢铁企业进行案例分析,之所以选择钢铁企业是因为我国环境保护的重点工作之一就是严格控制钢铁企业的高度碳排放和对环境产生的大量污染。本文对2014年A公司发生的相关环境业务进行了分析,进一步验证了上述章节中关于环境成本确认与计量、归集与分配等相关理论的实用性和可操作性。最后第五章提出低碳经济下完善企业环境成本核算的相关建议。
[Abstract]:Along with the reform and opening up, in the development process of these decades, the economic level of our country is increasing rapidly, and has obtained the economic achievement that attracts much attention. However, along with the economic development, also appeared such as the environmental pollution. Climate change and other environmental issues. Today, the world is advocating a low-carbon economy, low-carbon sustainable development path, so companies must take some measures to measure the related costs of environmental pollution. Therefore, environmental cost has come into being. In our country, the development of environmental cost accounting has been more than 20 years, during which many experts and scholars have studied it. The change of environment also affects the change and development of environmental cost accounting. With the development of low-carbon economy, our research on environmental cost accounting is also entering a new process. This paper studies the environmental cost accounting of enterprises in low-carbon economy. This paper has relevant practical and theoretical significance from the perspective of low-carbon economy. The study of environmental cost accounting is helpful for enterprises to pay attention to their own pollution to the environment, to assume the social responsibility, to improve their competitive strength, and to apply environmental cost accounting to practical work. Therefore, it can also accelerate the development of environmental cost accounting in China. Secondly, the study of environmental cost accounting in low-carbon economy can improve and enrich the theoretical basis of environmental cost accounting in China. The first chapter of this paper is the introduction part, which mainly introduces the research background, the significance of the research and the current situation of the research at home and abroad, the first chapter of this paper mainly introduces the background of the research, the significance of the research and the current situation of the research at home and abroad. Chapter two summarizes the environmental cost in low-carbon economy and discusses the definition of environmental cost in low-carbon economy. The characteristics of environmental cost and the classification of environmental cost. Chapter three describes the theory of environmental cost accounting in low-carbon economy, and introduces the recognition, measurement, collection and distribution of environmental cost in low-carbon economy. And the disclosure of environmental costs. Chapter 4th selected a steel enterprise for a case study. The reason for choosing iron and steel enterprises is that one of the key tasks of environmental protection in China is to strictly control the high carbon emissions of iron and steel enterprises and a large amount of pollution to the environment. It further verifies the practicability and maneuverability of the related theories of environmental cost recognition and measurement, aggregation and distribution in the above chapters. Finally, the 5th chapter puts forward some suggestions on how to improve the environmental cost accounting of enterprises in low carbon economy.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F275

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