本文選題：水泥企業(yè)　切入點：碳排放成本　出處：《集美大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：在全球氣候變暖的背景下，以二氧化碳為主要代表的溫室氣體的排放問題一直是社會研究和討論的熱點。我國作為二氧化碳排放貢獻(xiàn)大國，已明確提出減少二氧化碳排放,發(fā)展低碳經(jīng)濟(jì)。水泥企業(yè)作為二氧化碳主要排放源，在外部碳減排壓力和內(nèi)部低碳生產(chǎn)要求背景下，亟需通過會計核算提供二氧化碳排放成本的信息。本文致力于構(gòu)建水泥企業(yè)碳排放成本核算的完整體系，從而為企業(yè)戰(zhàn)略發(fā)展提供決策依據(jù)，也為投資者和政府相關(guān)部門提供數(shù)據(jù)資料。 本文首先從水泥企業(yè)生產(chǎn)工藝流程特點分析入手，依據(jù)產(chǎn)品生命周期理論，研究水泥企業(yè)碳排放成本的構(gòu)成，并在此基礎(chǔ)上對碳排放成本核算內(nèi)容進(jìn)行界定和分類——直接碳排放成本和間接碳排放成本。同時，本文還認(rèn)為碳排放成本應(yīng)當(dāng)歸集于產(chǎn)品生產(chǎn)成本。其次，圍繞水泥企業(yè)碳排放成本核算體系的構(gòu)建，，闡述了核算體系構(gòu)建的主要理論基礎(chǔ)：包括產(chǎn)品生命周期理論、作業(yè)成本法理論和物質(zhì)流成本會計理論等；同時以企業(yè)碳披露項目（CDP）和社會責(zé)任報告（CSR）為研究對象，定量分析說明了核算體系構(gòu)建的現(xiàn)實基礎(chǔ)。然后，在現(xiàn)有成本核算體系下，設(shè)置了“碳排放成本”賬戶和“碳排放成本報表”，并以水泥企業(yè)物質(zhì)流為基礎(chǔ)，按照成本核算程序，從確認(rèn)、計量、歸集分配、會計處理到報告披露，系統(tǒng)的構(gòu)建了水泥企業(yè)碳排放成本核算體系。最后，結(jié)合水泥公司實際案例，對核算體系進(jìn)行了實際應(yīng)用研究。
[Abstract]:In the context of global warming, greenhouse gas emissions, mainly represented by carbon dioxide, have been the focus of social research and discussion. As a major contributor to carbon dioxide emissions, China has clearly proposed to reduce carbon dioxide emissions. Development of low-carbon economy. Cement enterprises as the main source of carbon dioxide emissions, under the background of external carbon abatement pressure and internal low-carbon production requirements, It is urgent to provide information on the cost of carbon dioxide emissions through accounting. This paper is devoted to the construction of a complete system of carbon emission cost accounting for cement enterprises, thus providing a basis for decision-making for the strategic development of enterprises. It also provides data for investors and government departments. Based on the theory of product life cycle, the composition of carbon emission cost of cement enterprise is studied in this paper. On the basis of this, the paper defines and classifies the content of carbon emission cost accounting-direct carbon emission cost and indirect carbon emission cost. At the same time, the paper also thinks that carbon emission cost should be concentrated in product production cost. Secondly, Based on the construction of carbon emission cost accounting system in cement enterprises, this paper expounds the main theoretical basis of the construction of accounting system, including product life cycle theory, activity-based costing theory and material flow cost accounting theory. At the same time, taking the enterprise carbon disclosure project (CDP) and CSR (CSR) as the research objects, the paper quantitatively explains the realistic basis of the construction of the accounting system. Then, under the existing cost accounting system, Set up "carbon emission cost" account and "carbon emission cost statement", and based on material flow of cement enterprise, according to cost accounting procedure, from recognition, measurement, aggregate distribution, accounting treatment to report disclosure, The carbon emission cost accounting system of cement enterprises is systematically constructed. Finally, combined with the actual cases of cement companies, the practical application of the accounting system is studied.
【學(xué)位授予單位】：集美大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F275;F426.721

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