本文選題：碳會(huì)計(jì)　切入點(diǎn)：會(huì)計(jì)計(jì)量　出處：《中南林業(yè)科技大學(xué)》2017年碩士論文　論文類(lèi)型：學(xué)位論文

【摘要】：為保護(hù)生態(tài)環(huán)境,倡導(dǎo)綠色發(fā)展,走低碳經(jīng)濟(jì)之路,世界各國(guó)都出臺(tái)了一系列的政策法規(guī)要求企業(yè)節(jié)能減排,嚴(yán)格控制溫室氣體的排放。根據(jù)《京都議定書(shū)》形成的碳減排合作機(jī)制,碳排放權(quán)由此成為了一種稀缺性商品,可以在交易市場(chǎng)上進(jìn)行交易和處置。在此背景下,專(zhuān)家學(xué)者逐漸把研究重點(diǎn)放在了企業(yè)所擁有的碳排放權(quán)的會(huì)計(jì)處理問(wèn)題上,尤其是確認(rèn)與計(jì)量的研究。出于對(duì)碳排放權(quán)的特殊性考慮,如何選擇碳會(huì)計(jì)計(jì)量模式是亟需研究和解決的問(wèn)題。本文在借鑒國(guó)內(nèi)外相關(guān)文獻(xiàn)及研究成果的基礎(chǔ)上,首先闡述了企業(yè)碳會(huì)計(jì)計(jì)量模式的理論基礎(chǔ);其次分析了國(guó)外企業(yè)碳會(huì)計(jì)計(jì)量模式及其啟示,其中具體分析了影響我國(guó)企業(yè)碳會(huì)計(jì)計(jì)量模式的因素,從而結(jié)合我國(guó)國(guó)情提出了適合我國(guó)企業(yè)的兩種碳會(huì)計(jì)計(jì)量模式,并分析了歷史成本計(jì)量模式和公允價(jià)值計(jì)量模式的優(yōu)點(diǎn)和局限性。接著,分析兩種碳會(huì)計(jì)計(jì)量模式下的會(huì)計(jì)處理,運(yùn)用具體案例,比較不同使用目的下兩種碳會(huì)計(jì)計(jì)量模式下的賬務(wù)處理差異。通過(guò)研究,本文認(rèn)為就目前我國(guó)企業(yè)碳會(huì)計(jì)的發(fā)展情況來(lái)看,對(duì)碳會(huì)計(jì)采用單一的計(jì)量模式,不能客觀反映出企業(yè)擁有的碳排放權(quán)的經(jīng)濟(jì)實(shí)質(zhì)和價(jià)值,因此企業(yè)應(yīng)基于不同的使用目的采用不同的碳會(huì)計(jì)計(jì)量模式,即對(duì)于企業(yè)用于自身生產(chǎn)經(jīng)營(yíng)(自用)的碳排放權(quán)采取歷史成本計(jì)量模式,以便更真實(shí)核算生產(chǎn)經(jīng)營(yíng)過(guò)程中的成本費(fèi)用;對(duì)于企業(yè)用于交易(出售)的碳排放權(quán)采取公允價(jià)值計(jì)量模式,以便及時(shí)反映持有過(guò)程中碳排放權(quán)的價(jià)值變化。最后針對(duì)完善我國(guó)企業(yè)碳會(huì)計(jì)計(jì)量模式提出了幾點(diǎn)具體對(duì)策,它們分別是:(1)完善相關(guān)的法律法規(guī),制定相關(guān)的碳會(huì)計(jì)準(zhǔn)則;(2)加快建立成熟的碳排放權(quán)交易市場(chǎng);(3)采取先試點(diǎn),后推廣的實(shí)施戰(zhàn)略;(4)加大政府和社會(huì)對(duì)企業(yè)的監(jiān)督力度;(5)培養(yǎng)碳會(huì)計(jì)工作所需的復(fù)合型人才。
[Abstract]:In order to protect the ecological environment, advocate the green development, the road of low-carbon economy, countries all over the world have issued a series of policies and regulations to require enterprises to save energy and reduce emissions. Strict control of greenhouse gas emissions. Under the carbon reduction cooperation mechanism established under the Kyoto Protocol, carbon emission rights have thus become a rare commodity that can be traded and disposed of in the trading market. Experts and scholars have gradually focused on the accounting treatment of carbon emission rights owned by enterprises, especially the research on recognition and measurement. How to choose the carbon accounting measurement model is a problem that needs to be studied and solved urgently. Based on the reference of domestic and foreign literature and research results, this paper first expounds the theoretical basis of carbon accounting measurement model in enterprises; Secondly, the paper analyzes the carbon accounting measurement model of foreign enterprises and its enlightenment, among which it analyzes the factors that affect the carbon accounting measurement mode of Chinese enterprises, and then puts forward two carbon accounting measurement models suitable for our country's enterprises according to the national conditions of our country. The advantages and limitations of the historical cost measurement model and the fair value measurement model are analyzed. Then, the accounting treatment under the two carbon accounting measurement models is analyzed. This paper compares the difference of accounting treatment between the two carbon accounting measurement models under different use purposes. Through the research, this paper thinks that the carbon accounting adopts a single measurement mode in view of the current development of carbon accounting in Chinese enterprises. It can not objectively reflect the economic essence and value of carbon emission rights owned by enterprises, so enterprises should adopt different carbon accounting measurement models for different use purposes. That is to say, for the carbon emission rights used by enterprises for their own production and management (for their own use) to adopt the historical cost measurement model, in order to more truly account for the cost costs in the production and operation process; In order to reflect the value change of carbon emission rights in the process of holding carbon emissions in time, this paper puts forward some concrete countermeasures to improve the carbon accounting measurement model of Chinese enterprises. They are: 1) perfect relevant laws and regulations, and formulate relevant carbon accounting standards. (2) accelerate the establishment of a mature carbon emissions trading market. The implementation strategy (4) to strengthen the supervision of enterprises by government and society. 5) to train the compound talents needed for carbon accounting work.
【學(xué)位授予單位】：中南林業(yè)科技大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：F426.61;F406.7

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