本文選題：碳排放權(quán)交易 + 會(huì)計(jì)收益��； 參考：《蘭州財(cái)經(jīng)大學(xué)》2017年碩士論文

【摘要】：我國(guó)將于2017年建立全國(guó)統(tǒng)一的碳排放權(quán)交易市場(chǎng),而在碳排放權(quán)交易的會(huì)計(jì)領(lǐng)域研究中,目前成果集中在會(huì)計(jì)處理、信息披露與財(cái)務(wù)影響三個(gè)方面,由于碳會(huì)計(jì)信息的缺少,導(dǎo)致碳排放權(quán)交易會(huì)計(jì)處理與碳會(huì)計(jì)信息披露的研究較為理論化,并未采用實(shí)際數(shù)據(jù)進(jìn)行深入探討。因此,基于企業(yè)實(shí)際情況與財(cái)務(wù)數(shù)據(jù)的研究亟需開(kāi)展。本文通過(guò)實(shí)際調(diào)研獲取企業(yè)情況與相應(yīng)財(cái)務(wù)數(shù)據(jù),以案例研究方法對(duì)碳排放權(quán)交易產(chǎn)生的會(huì)計(jì)收益影響進(jìn)行明確,具有十分現(xiàn)實(shí)的研究意義。本文選取了從事碳排放權(quán)交易的典型企業(yè)上海石化,從會(huì)計(jì)理論對(duì)碳排放權(quán)交易產(chǎn)生的企業(yè)財(cái)務(wù)狀況與經(jīng)營(yíng)成果影響進(jìn)行案例分析:碳排放權(quán)交易活躍程度影響無(wú)形資產(chǎn)中的碳排放權(quán);碳排放權(quán)交易將會(huì)影響遞延收益的增長(zhǎng)率與占比;交易的活躍程度會(huì)影響營(yíng)業(yè)外收入的增長(zhǎng)率;碳排放權(quán)交易過(guò)程產(chǎn)生的費(fèi)用影響營(yíng)業(yè)外支出,同時(shí)發(fā)生研發(fā)費(fèi)用;碳排放權(quán)交易帶來(lái)的利潤(rùn)最終影響企業(yè)的綜合收益�；诶碚摲治�,設(shè)計(jì)形成“碳排放權(quán)交易影響”評(píng)價(jià)指標(biāo)體系,并選用客觀賦值法中的熵權(quán)法作為指標(biāo)權(quán)重分配方法�；谏鲜隼碚摲治雠c指標(biāo)體系,對(duì)上海石化進(jìn)行深入數(shù)據(jù)分析,整理形成碳排放權(quán)交易相關(guān)的會(huì)計(jì)收益信息。通過(guò)“碳排放權(quán)交易影響”評(píng)價(jià)體系發(fā)現(xiàn),上海石化在碳排放權(quán)交易產(chǎn)生的會(huì)計(jì)收益對(duì)總體的影響越來(lái)越大,且在業(yè)績(jī)較好的情況下,碳排放權(quán)交易會(huì)產(chǎn)生更大影響。進(jìn)一步分析得出,資產(chǎn)部分碳排放權(quán)交易的影響程度呈現(xiàn)逐年上升的趨勢(shì),但無(wú)形資產(chǎn)的價(jià)值增值方面并沒(méi)有產(chǎn)生顯著的正向評(píng)價(jià);碳負(fù)債對(duì)遞延收益的絕對(duì)值與相對(duì)值占比產(chǎn)生了正向影響;2014年利潤(rùn)大幅度下滑導(dǎo)致評(píng)價(jià)分?jǐn)?shù)相較于其他年度偏小。經(jīng)營(yíng)成果方面,2015年影響評(píng)價(jià)與2013年基本一致,碳排放權(quán)交易收入逐年增長(zhǎng),但其并沒(méi)有對(duì)營(yíng)業(yè)外收入產(chǎn)生足夠的影響;碳排放權(quán)交易對(duì)于研發(fā)費(fèi)用的影響獲得了較大增長(zhǎng);利潤(rùn)影響與所有者權(quán)益一樣,使碳排放權(quán)交易產(chǎn)生良好的正向影響。并針對(duì)上述分析,對(duì)上海石化公司未來(lái)碳排放權(quán)交易的發(fā)展提出對(duì)應(yīng)建議。
[Abstract]:China will establish a unified carbon emissions trading market in 2017. In the accounting field of carbon emissions trading, the current results focus on three aspects: accounting treatment, information disclosure and financial impact, due to the lack of carbon accounting information. As a result, the research of carbon emissions trading accounting treatment and carbon accounting information disclosure is more theoretical, and the actual data are not used to further discuss. Therefore, based on the actual situation of enterprises and financial data research needs to be carried out. This article obtains the enterprise situation and the corresponding financial data through the actual investigation and research, and uses the case study method to carry on the clear to the carbon emission right trading the accounting income influence, has the very realistic research significance. This paper selects Shanghai Petrochemical, a typical enterprise engaged in carbon emissions trading, Based on the accounting theory, the paper analyzes the financial status and operating results of the enterprises: the carbon emissions trading activity affects the carbon emission rights in intangible assets; Carbon emissions trading will affect the growth rate and percentage of deferred income; the activity of trading will affect the growth rate of non-operating income; the fees incurred in the process of carbon emissions trading will affect the out-of-business expenditure, while R & D costs will be incurred. The profit brought by carbon emissions trading ultimately affects the comprehensive income of enterprises. Based on the theoretical analysis, the evaluation index system of "carbon emissions trading impact" is designed, and the entropy weight method of objective valuation method is chosen as the index weight distribution method. Based on the above theoretical analysis and index system, this paper analyzes the data of Shanghai Petrochemical Company and forms the accounting income information related to carbon emissions trading. Through the evaluation system of "carbon emissions trading impact", it is found that the accounting income generated by Shanghai Petrochemical Company in carbon emissions trading is more and more important, and the carbon emission right trading will have a greater impact on the whole when the performance is good. Further analysis shows that the degree of carbon emissions trading of assets is increasing year by year, but the value increment of intangible assets does not produce significant positive evaluation; Carbon liabilities have a positive impact on the absolute and relative share of deferred earnings, and a sharp decline in 2014 profits has led to smaller ratings than in other years. In terms of operating results, the 2015 impact assessment is basically consistent with 2013, and carbon emissions trading revenue increases year by year, but it does not have sufficient impact on non-operating income, and the impact of carbon emissions trading on R & D costs has increased greatly. The profit effect, like owners' equity, has a good positive impact on carbon trading. According to the above analysis, the paper puts forward corresponding suggestions for the future development of carbon emissions trading in Shanghai Petrochemical Company.
【學(xué)位授予單位】：蘭州財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F426.72;F406.7

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