本文關(guān)鍵詞：我國(guó)碳排放權(quán)會(huì)計(jì)核算與信息披露研究　出處：《云南大學(xué)》2016年碩士論文　論文類型：學(xué)位論文

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【摘要】：隨著人類工業(yè)經(jīng)濟(jì)的發(fā)展,大量的碳排放引起了嚴(yán)重的環(huán)境污染問題,已經(jīng)危及到人類基本的生存環(huán)境。在可持續(xù)發(fā)展的理念下,既要促進(jìn)工業(yè)經(jīng)濟(jì)的發(fā)展,也要加強(qiáng)環(huán)境保護(hù)的約束。于是,碳排放權(quán)交易機(jī)制開始出現(xiàn),并逐步發(fā)展為碳交易市場(chǎng)。為了規(guī)范碳交易市場(chǎng),需要建立完善的碳排放權(quán)會(huì)計(jì)體系,因此,碳排放權(quán)會(huì)計(jì)的研究也越來越受到學(xué)者的關(guān)注。國(guó)內(nèi)外學(xué)者圍繞企業(yè)碳排放權(quán)會(huì)計(jì)的初始確認(rèn)與計(jì)量、碳排放權(quán)會(huì)計(jì)的成本核算、碳排放權(quán)會(huì)計(jì)的信息披露等問題展開了許多研究,取得了一些成果。但是對(duì)于碳排放權(quán)會(huì)計(jì)的初始確認(rèn)、計(jì)量、成本核算等問題依然存在較大的爭(zhēng)議。本文綜合利用文獻(xiàn)研究法和規(guī)范分析法,在系統(tǒng)總結(jié)碳排放權(quán)會(huì)計(jì)研究的經(jīng)濟(jì)學(xué)理論和會(huì)計(jì)學(xué)理論的基礎(chǔ)上,分析了企業(yè)碳排放權(quán)會(huì)計(jì)核算與信息披露的理論依據(jù)、意義及必要性,并闡述了“企業(yè)社會(huì)責(zé)任”等基本假設(shè)和碳排放權(quán)會(huì)計(jì)的披露原則等。隨后,對(duì)碳排放權(quán)會(huì)計(jì)的核算與信息披露進(jìn)行了重點(diǎn)研究。在碳排放權(quán)會(huì)計(jì)的核算研究中,將碳排放權(quán)按取得方式和持有目的進(jìn)行分類,具體分為政府無償分配且以自用為持有目的的碳排放權(quán)、非政府無償分配且以自用為持有目的的碳排放權(quán)、政府無償分配且以交易為持有目的的碳排放權(quán)和非政府無償分配且以交易為持有目的的碳排放權(quán)四類。同時(shí),按表內(nèi)和表外兩種方式系統(tǒng)描述了碳排放權(quán)會(huì)計(jì)信息披露方式與內(nèi)容,在表外信息中設(shè)計(jì)了碳排放權(quán)數(shù)量變動(dòng)情況表、使用效率情況表和企業(yè)平均交易價(jià)格表；另外,列示了表外信息中其他有關(guān)企業(yè)碳排放的信息。最后,以BR發(fā)電公司為例,根據(jù)公司日常經(jīng)營(yíng)情況,對(duì)本文提出的關(guān)于碳排放權(quán)會(huì)計(jì)的核算與信息披露的觀點(diǎn)進(jìn)行了實(shí)務(wù)操作演示。
[Abstract]:With the development of human industrial economy, a large number of carbon emissions have caused serious environmental pollution, which has endangered the basic living environment of mankind. Under the concept of sustainable development, it is necessary to promote the development of industrial economy. Therefore, carbon emissions trading mechanism began to appear, and gradually developed into a carbon trading market. In order to regulate the carbon trading market, it is necessary to establish a sound carbon emission rights accounting system. Scholars at home and abroad focus on the initial recognition and measurement of carbon emission accounting and the cost accounting of carbon emission rights accounting. Many researches have been carried out on the information disclosure of carbon emission accounting, and some achievements have been made. However, for the initial recognition of carbon emission accounting, measurement. The cost accounting and other issues are still controversial. This paper synthetically use the literature research method and the normative analysis method, on the basis of systematically summarizing the economic theory and accounting theory of carbon emission accounting research. This paper analyzes the theoretical basis, significance and necessity of carbon emission rights accounting and information disclosure in enterprises, and expounds the basic assumptions such as "corporate social responsibility" and the disclosure principles of carbon emission rights accounting. In the accounting research of carbon emission rights accounting, the carbon emission rights are classified according to the way of obtaining and the purpose of holding. Specifically divided into the government free allocation and to hold the purpose of carbon emission rights for their own use, non-government free distribution and use of the purpose of holding carbon emissions rights. There are four categories of carbon emission rights which are distributed by the government free of charge and held by trading and those that are not distributed by the government without compensation and which are held by the trade. At the same time. This paper systematically describes the way and content of carbon emission rights accounting information disclosure according to the two ways of inside and outside the table, designs the carbon emission rights quantity change table in the off-balance sheet information, uses the efficiency table and the enterprise average trading price table; In addition, the information about carbon emissions of other enterprises in the off-table information is listed. Finally, taking Br power generation company as an example, according to the company's daily operation. In this paper, the viewpoint of carbon emission accounting and information disclosure is demonstrated in practice.
【學(xué)位授予單位】：云南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2016
【分類號(hào)】：F233
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本文編號(hào)：1423731