本文選題：碳排放 + 碳排放會(huì)計(jì)　； 參考：《華北電力大學(xué)》2016年碩士論文

【摘要】：近年來,霧霾頻頻發(fā)生,空氣狀況日益惡化,碳排放問題成為環(huán)境治理的重點(diǎn)。為保證空氣質(zhì)量,保障人民生活,各國(guó)相繼發(fā)動(dòng)政治和市場(chǎng)的雙重力量,以降低碳排放總量為目的,以經(jīng)濟(jì)交易為手段,賦予碳排放商品屬性,使企業(yè)和個(gè)人產(chǎn)生的碳足跡數(shù)據(jù)化,責(zé)任化。由此,企業(yè)碳排放信息的需求日益高漲,當(dāng)前社會(huì)責(zé)任報(bào)告或可持續(xù)發(fā)展報(bào)告中對(duì)碳排放問題的籠統(tǒng)表述已經(jīng)無法滿足低碳經(jīng)濟(jì)的要求。碳排放經(jīng)濟(jì)時(shí)代的到來既是機(jī)遇又是挑戰(zhàn),會(huì)計(jì)服務(wù)于企業(yè)經(jīng)濟(jì)事項(xiàng),碳排放市場(chǎng)的發(fā)展使碳排放會(huì)計(jì)應(yīng)運(yùn)而生。然而,目前國(guó)際上并未出臺(tái)完備可操作的碳排放會(huì)計(jì)核算準(zhǔn)則,我國(guó)也尚未形成統(tǒng)一的碳排放會(huì)計(jì)規(guī)范,碳排放會(huì)計(jì)研究仍處于探索階段。同時(shí),碳排放會(huì)計(jì)實(shí)務(wù)操作缺乏理論指導(dǎo),造成企業(yè)的碳排放會(huì)計(jì)處理多樣化,碳排放信息可比性差,企業(yè)碳排放會(huì)計(jì)信息需求和供給之間出現(xiàn)嚴(yán)重的不平衡。面對(duì)日新月異的低碳經(jīng)濟(jì)發(fā)展模式,傳統(tǒng)會(huì)計(jì)核算體系的局限性越來越明顯,探索適合我國(guó)實(shí)際發(fā)展情況的碳排放會(huì)計(jì)模式,合理反映包含碳排放信息的企業(yè)經(jīng)濟(jì)效益,成為企業(yè)適應(yīng)碳排放市場(chǎng)高速運(yùn)轉(zhuǎn)的必要條件。本文在梳理相關(guān)碳排放會(huì)計(jì)模式文獻(xiàn)的基礎(chǔ)上,結(jié)合碳排放經(jīng)濟(jì)理論,碳排放會(huì)計(jì)理論,碳排放會(huì)計(jì)模式理論對(duì)企業(yè)碳排放會(huì)計(jì)模式展開研究。針對(duì)企業(yè)碳排放的特殊性、復(fù)雜性,碳排放會(huì)計(jì)的目標(biāo),會(huì)計(jì)模式的內(nèi)涵、分類和選擇原則,做出企業(yè)碳排放會(huì)計(jì)基本模式選擇。在此基礎(chǔ)上,深入研究企業(yè)具體的碳排放會(huì)計(jì)確認(rèn)模式、碳排放會(huì)計(jì)計(jì)量模式和碳排放會(huì)計(jì)報(bào)告模式。企業(yè)碳排放會(huì)計(jì)確認(rèn)模式詳細(xì)講述碳排放會(huì)計(jì)確認(rèn)的內(nèi)涵、范圍和賬戶設(shè)置,建議增設(shè)“生產(chǎn)性碳排放”和“投資性碳排放”兩個(gè)會(huì)計(jì)科目進(jìn)行碳排放會(huì)計(jì)的確認(rèn);企業(yè)碳排放會(huì)計(jì)計(jì)量模式包括企業(yè)碳排放會(huì)計(jì)模式的初始計(jì)量、后續(xù)計(jì)量、碳排放會(huì)計(jì)的重分類和處置,并輔以HG集團(tuán)的碳排放業(yè)務(wù)做實(shí)例分析,豐富研究的理論內(nèi)容;碳排放會(huì)計(jì)報(bào)告模式中指出企業(yè)碳排放信息披露的必要性、風(fēng)險(xiǎn)和收益,建議企業(yè)碳排放會(huì)計(jì)報(bào)告采取對(duì)外四表兩注,對(duì)內(nèi)編制碳排放會(huì)計(jì)信息管理表的披露模式。最后,總結(jié)本文研究?jī)?nèi)容,提出論文研究的局限性�；诖搜芯�,以期能充實(shí)我國(guó)碳排放會(huì)計(jì)模式的理論基礎(chǔ),為我國(guó)企業(yè)碳排放會(huì)計(jì)的實(shí)務(wù)開展提供參考,幫助企業(yè)早日實(shí)現(xiàn)會(huì)計(jì)上可操作、可記錄的節(jié)能減排、清潔發(fā)展。
[Abstract]:In recent years, smog occurs frequently, the air condition is worsening day by day, carbon emission problem becomes the focus of environmental control. In order to ensure air quality and people's livelihood, countries have mobilized political and market forces to reduce the total amount of carbon emissions for the purpose of economic trading as a means to attribute carbon emissions commodities. The carbon footprint generated by enterprises and individuals is digitized and responsible. As a result, the demand for carbon emission information of enterprises is increasing, and the general description of carbon emissions in the current social responsibility report or sustainable development report can no longer meet the requirements of low-carbon economy. The arrival of carbon emission economy is both an opportunity and a challenge. Accounting serves the economic affairs of enterprises, and the development of carbon emission market makes carbon accounting emerge as the times require. However, at present, there is not a complete and operable accounting standard for carbon emissions in the world, and China has not yet formed a unified accounting standard for carbon emissions, and the study of carbon emissions accounting is still in the exploratory stage. At the same time, the lack of theoretical guidance in the practice of carbon emissions accounting results in diversification of carbon accounting treatment, poor comparability of carbon emission information, and serious imbalance between demand and supply of carbon accounting information. In the face of the rapid development of low-carbon economy, the limitation of traditional accounting system is becoming more and more obvious. In order to reflect the economic benefits of enterprises which contain carbon emission information, the paper explores the carbon emission accounting model which is suitable for the actual development of our country. It has become a necessary condition for enterprises to adapt to the high speed operation of carbon emission market. On the basis of combing the relevant literatures of carbon emission accounting model and combining with the economic theory of carbon emissions, this paper studies the carbon accounting model of enterprises based on the theory of carbon emission accounting model. Aiming at the particularity and complexity of enterprise carbon emission, the aim of carbon emission accounting, the connotation, classification and selection principle of accounting mode, the basic mode selection of enterprise carbon emission accounting is made. On this basis, the specific accounting recognition model of carbon emissions, the carbon emission accounting measurement model and the carbon emission accounting reporting model are deeply studied. The recognition mode of enterprise carbon emission accounting describes the connotation, scope and account setting of carbon emission accounting recognition in detail. It is suggested that two accounting subjects, "productive carbon emissions" and "investment carbon emissions", should be added to confirm carbon emissions accounting. The enterprise carbon emission accounting measurement model includes the initial measurement of the enterprise carbon emission accounting model, the follow-up measurement, the carbon emission accounting re-classification and disposal, and the example analysis of the carbon emission business of HG Group, which enriches the theoretical content of the research. The carbon emission accounting report mode points out the necessity, risk and income of carbon emission information disclosure in enterprises. It is suggested that the carbon emission accounting report should adopt the external four statements and two notes, and make the internal disclosure mode of carbon emission accounting information management statement. Finally, this paper summarizes the content of the study and puts forward the limitations of the paper. Based on this research, we hope to enrich the theoretical basis of carbon emission accounting model in our country, provide reference for the practice of carbon emission accounting in Chinese enterprises, and help enterprises to realize the accounting operation, record energy saving and emission reduction, clean development as soon as possible.
【學(xué)位授予單位】：華北電力大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2016
【分類號(hào)】：F275

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