本文選題：碳會(huì)計(jì) + 碳會(huì)計(jì)信息披露　； 參考：《吉林財(cái)經(jīng)大學(xué)》2017年碩士論文

【摘要】：2016年G20峰會(huì)在杭州順利召開(kāi),全球氣候治理問(wèn)題成為與會(huì)各國(guó)熱議的焦點(diǎn),氣候變化威脅著人類(lèi)的生存和發(fā)展。對(duì)于中國(guó)而言,還有更為重要和緊迫的現(xiàn)實(shí)意義。發(fā)展低碳經(jīng)濟(jì)是中國(guó)以煤為主的能源結(jié)構(gòu)和高污染、高耗能的產(chǎn)業(yè)結(jié)構(gòu)轉(zhuǎn)型的必由之路,2016年中國(guó)正式加入《巴黎協(xié)定》,并且積極履行減排協(xié)定,我國(guó)碳市場(chǎng)迎來(lái)了發(fā)展的高峰期。基于這一背景,從會(huì)計(jì)視角分析企業(yè)低碳經(jīng)濟(jì)發(fā)展能力的新興學(xué)科-碳會(huì)計(jì)的發(fā)展備受關(guān)注,因此研究上市公司在碳會(huì)計(jì)信息披露過(guò)程中的責(zé)任和在實(shí)踐中的作用以及制定出符合我國(guó)國(guó)情的碳會(huì)計(jì)信息披露的戰(zhàn)略來(lái)應(yīng)對(duì)氣候變化變得尤為重要。本文也積極地進(jìn)行這方面的探索。我國(guó)對(duì)碳會(huì)計(jì)以及碳會(huì)計(jì)信息披露的研究方法比較單一,大多是對(duì)碳會(huì)計(jì)信息披露的整體情況或針對(duì)某一行業(yè)環(huán)境信息披露的研究,實(shí)例研究較少,提出的建議與企業(yè)實(shí)踐契合性差,不具有實(shí)用性。在此背景下,本文結(jié)合高污染、高排放的鋼鐵行業(yè)龍頭企業(yè)——A上市公司碳會(huì)計(jì)信息披露的具體情況,首先介紹了研究背景、意義以及國(guó)內(nèi)外文獻(xiàn)綜述;隨后對(duì)低碳經(jīng)濟(jì)、碳會(huì)計(jì)、碳會(huì)計(jì)信息披露的概念進(jìn)行界定并列示了碳會(huì)計(jì)信息披露的理論基礎(chǔ);接著介紹了A上市公司碳會(huì)計(jì)信息披露現(xiàn)狀以及存在的問(wèn)題、影響因素;最后在借鑒國(guó)外有關(guān)碳會(huì)計(jì)信息披露成功經(jīng)驗(yàn)的基礎(chǔ)上,從學(xué)術(shù)界、企業(yè)、政府三個(gè)角度對(duì)A上市公司碳會(huì)計(jì)信息披露提出了可行性的建議。本文將解決環(huán)境問(wèn)題融入到傳統(tǒng)的會(huì)計(jì)核算中,將低碳經(jīng)濟(jì)與會(huì)計(jì)核算聯(lián)系起來(lái),為鋼鐵行業(yè)上市公司制定了專(zhuān)門(mén)的碳會(huì)計(jì)信息披露方案,滿(mǎn)足了更多利益相關(guān)者的要求。本文寫(xiě)作目的在于提高我國(guó)碳會(huì)計(jì)實(shí)務(wù)應(yīng)用能力,規(guī)范碳會(huì)計(jì)信息的披露,對(duì)我國(guó)后續(xù)碳會(huì)計(jì)信息披露的研究具有一定的借鑒意義。
[Abstract]:With the 2016 G20 summit in Hangzhou, global climate governance has become the focus of heated debate among the participating countries. Climate change threatens the survival and development of mankind. For China, there are more important and urgent practical significance. The development of a low-carbon economy is the only way for China to transform its coal-based energy structure and its highly polluting and energy-consuming industrial structure. In 2016, China formally joined the Paris Agreement and actively implemented the emission reduction agreement. China's carbon market ushered in the peak period of development. Based on this background, the development of carbon accounting, which is a new discipline to analyze the development ability of low carbon economy in enterprises from the perspective of accounting, has attracted much attention. Therefore, it is particularly important to study the responsibility of listed companies in the process of carbon accounting information disclosure and its role in practice and to formulate a strategy for carbon accounting information disclosure in accordance with China's national conditions to cope with climate change. This article also positively carries on this aspect exploration. The research methods of carbon accounting and carbon accounting information disclosure in our country are relatively single, most of them are the whole situation of carbon accounting information disclosure or the research on environmental information disclosure of a certain industry. The proposal is not practical because of its poor agreement with enterprise practice. Under this background, this paper introduces the background, significance and literature review of carbon accounting information disclosure of A listed company, which is a leading enterprise in iron and steel industry with high pollution and high emission. The concept of carbon accounting and carbon accounting information disclosure is defined and the theoretical basis of carbon accounting information disclosure is shown. Finally, based on the successful experience of carbon accounting information disclosure in foreign countries, some feasible suggestions on carbon accounting information disclosure of A listed company are put forward from the perspectives of academia, enterprise and government. In this paper, the solution of environmental problems is integrated into the traditional accounting, the low-carbon economy is linked with accounting, and a special scheme of carbon accounting information disclosure is developed for the listed companies in the steel industry, which meets the requirements of more stakeholders. The purpose of this paper is to improve the ability of practical application of carbon accounting in China, standardize the disclosure of carbon accounting information, and have a certain reference significance for the subsequent study of carbon accounting information disclosure in China.
【學(xué)位授予單位】：吉林財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：F406.7;F426.31

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本文編號(hào)：1955720