本文關(guān)鍵詞：碳會(huì)計(jì)實(shí)施對(duì)企業(yè)成本核算的影響　出處：《阜陽師范學(xué)院》2017年碩士論文　論文類型：學(xué)位論文

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【摘要】：隨著工業(yè)化、城鎮(zhèn)化進(jìn)程的不斷推進(jìn),以煤炭、石油為主的各種化石燃料的過度使用造成嚴(yán)重的環(huán)境污染。中國(guó)已成為世界上最大的碳排放國(guó),雖然目前還沒有承擔(dān)強(qiáng)制減排的責(zé)任,但是國(guó)際上要求中國(guó)承擔(dān)減排責(zé)任的呼聲越來越大。隨著中國(guó)主動(dòng)或被動(dòng)地逐漸承擔(dān)更多減排的國(guó)際責(zé)任,節(jié)能減排、綠色生產(chǎn)成為企業(yè)所面臨的顯性約束性條件。實(shí)施碳會(huì)計(jì),能夠彌補(bǔ)傳統(tǒng)成本核算的不足,挖掘企業(yè)減排潛力,提高資源利用效率和優(yōu)化能源結(jié)構(gòu)、樹立良好的企業(yè)形象。本文圍繞碳會(huì)計(jì)實(shí)施對(duì)企業(yè)成本核算的影響問題,結(jié)合碳會(huì)計(jì)和成本核算的相關(guān)理論,從成本核算目標(biāo)、內(nèi)容、方法和人員四個(gè)方面予以分析,并嘗試構(gòu)建碳成本核算體系。根據(jù)鋼鐵企業(yè)生產(chǎn)流程碳排放的特點(diǎn),具體核算鋼鐵企業(yè)的碳排放成本,為企業(yè)管理者進(jìn)行成本決策提供理論指導(dǎo)。本文主要的研究?jī)?nèi)容可歸納為以下三個(gè)方面:一是總結(jié)國(guó)內(nèi)外碳會(huì)計(jì)和鋼鐵行業(yè)研究現(xiàn)狀,指出其研究不足,引出本文研究的出發(fā)點(diǎn)。二是分析傳統(tǒng)成本核算方法及其存在的問題,然后從四個(gè)方面具體分析碳會(huì)計(jì)實(shí)施對(duì)企業(yè)成本核算的影響。三是構(gòu)建融合產(chǎn)品生命周期成本法和作業(yè)成本法的碳成本核算體系,并以鋼鐵企業(yè)為例,具體核算鋼鐵企業(yè)的碳排放成本,以驗(yàn)證和支持本文的研究。通過本文的研究,筆者認(rèn)為企業(yè)實(shí)施碳會(huì)計(jì)是大勢(shì)所趨,核算生產(chǎn)經(jīng)營(yíng)過程中的碳排放成本,既能彌補(bǔ)傳統(tǒng)成本核算的不足,防止企業(yè)片面追求經(jīng)濟(jì)效益,也能找出企業(yè)減排的潛力點(diǎn),幫助企業(yè)實(shí)現(xiàn)低碳生產(chǎn),盡早兌現(xiàn)我國(guó)減排承諾。值得注意的是,企業(yè)在實(shí)施碳會(huì)計(jì)時(shí),需要結(jié)合先進(jìn)的成本核算方法,才能更有效地反饋信息。
[Abstract]:With the development of industrialization and urbanization, the excessive use of various fossil fuels, mainly coal and oil, has caused serious environmental pollution. China has become the largest carbon emitter in the world. Although China has not taken the responsibility of compulsory emission reduction at present, there are more and more calls for China to take responsibility for emission reduction in the world. As China gradually takes on more international responsibility for emission reduction, energy conservation and emission reduction. Green production has become a dominant binding condition faced by enterprises. The implementation of carbon accounting can make up for the shortcomings of traditional cost accounting, tap the potential of enterprises to reduce emissions, improve the efficiency of resource use and optimize the energy structure. Set up a good corporate image. This paper focuses on the impact of carbon accounting on enterprise cost accounting, combined with the relevant theories of carbon accounting and cost accounting, from the cost accounting objectives, content. According to the characteristics of carbon emissions from the production process of iron and steel enterprises, the cost of carbon emissions of iron and steel enterprises is calculated. The main research contents of this paper can be summarized as follows: first, summarize the current research situation of carbon accounting and steel industry at home and abroad, and point out the lack of research. The second is to analyze the traditional cost accounting method and its existing problems. Then it analyzes the impact of the implementation of carbon accounting on enterprise cost accounting from four aspects. The third is to build a carbon cost accounting system which integrates product lifecycle costing and activity-based costing and takes iron and steel enterprises as an example. In order to verify and support the research of this paper, the author thinks that the implementation of carbon accounting is the trend of the times, accounting the cost of carbon emissions in the process of production and operation. It can not only make up for the shortcomings of traditional cost accounting, prevent enterprises from pursuing economic benefits, but also find out the potential of enterprises to reduce emissions, help enterprises to achieve low-carbon production, and fulfill China's emission reduction commitments as soon as possible. In the implementation of carbon accounting, enterprises need to combine advanced cost accounting methods in order to feedback information more effectively.
【學(xué)位授予單位】：阜陽師范學(xué)院
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：X196;F426.31;F406.72

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