本文選題：森林碳匯 + 會(huì)計(jì)確認(rèn)��； 參考：《浙江農(nóng)林大學(xué)》2014年碩士論文

【摘要】：近年來，隨著溫室效應(yīng)和氣候變暖的日益加劇，世界各國(guó)紛紛采取應(yīng)對(duì)措施，碳交易市場(chǎng)得到了迅猛的發(fā)展。隨著《京都議定書》以及《聯(lián)合國(guó)氣候變化框架公約》（UNFCCC)等相關(guān)協(xié)議的陸續(xù)簽訂，使得森林在減少碳排放上即森林碳匯的功能得到了認(rèn)可，森林碳匯的相關(guān)問題越來越受到國(guó)內(nèi)外各界人士的關(guān)注。目前，對(duì)于森林碳匯的研究大多都集中于自然科學(xué)領(lǐng)域，從宏觀計(jì)量和管理層面來加以研究，但是對(duì)于森林碳匯在微觀層面的會(huì)計(jì)角度上尤其是關(guān)于確認(rèn)、計(jì)量等問題的研究比較不足，各國(guó)對(duì)于森林碳匯會(huì)計(jì)核算問題并沒有引起足夠的重視 因此本文在梳理國(guó)內(nèi)外文獻(xiàn)的基礎(chǔ)上，對(duì)森林碳匯的會(huì)計(jì)確認(rèn)和計(jì)量進(jìn)行了研究。本文的主要研究?jī)?nèi)容包含三個(gè)部分：第一部分是對(duì)森林碳匯的概念的界定和對(duì)森林碳會(huì)的經(jīng)濟(jì)特征和會(huì)計(jì)特征進(jìn)行總結(jié)和歸納；第二部分是對(duì)森林碳匯的會(huì)計(jì)確認(rèn)的相關(guān)研究，通過對(duì)目前會(huì)計(jì)學(xué)界對(duì)森林碳匯的會(huì)計(jì)確認(rèn)的三種主流觀點(diǎn)的分析和研究，本文將森林碳匯確認(rèn)為一項(xiàng)無形資產(chǎn)；最后一部分是對(duì)森林碳匯的會(huì)計(jì)計(jì)量的相關(guān)研究，主要對(duì)森林碳匯的計(jì)量單位、計(jì)量屬性進(jìn)行了分析和研究，提出了森林碳匯的會(huì)計(jì)計(jì)量以貨幣計(jì)量為主，其它計(jì)量為輔，歷史成本為主，，公允價(jià)值為輔的觀點(diǎn)，并對(duì)森林碳匯的價(jià)格進(jìn)行了實(shí)證研究，通過從華東林權(quán)交易所的林權(quán)交易數(shù)據(jù)的收集，建立了森林碳匯的資產(chǎn)定價(jià)模型，得出了森林碳匯的價(jià)格。為森林碳匯會(huì)計(jì)核算研究提供了幫助，提出了現(xiàn)實(shí)條件下的設(shè)想和建議。
[Abstract]:In recent years, with the increasing of Greenhouse Effect and climate warming, countries all over the world have taken measures to deal with the carbon trading market has been rapid development. With the signing of the Kyoto Protocol and related agreements such as the United Nations Framework Convention on Climate change (UNFCCC), the role of forests in reducing carbon emissions, that is, forest carbon sinks, has been recognized. Forest carbon sequestration issues are more and more concerned by people from all walks of life at home and abroad. At present, most of the research on forest carbon sinks is focused on the natural science field, from the macro measurement and management level to study, but for forest carbon sinks in the micro level of accounting perspective, especially on the recognition, The research on measurement and other issues is relatively insufficient, and countries have not paid enough attention to the accounting of forest carbon sinks. Therefore, this paper is based on combing the literature at home and abroad. The accounting recognition and measurement of forest carbon sinks were studied. The main research contents of this paper include three parts: the first part is the definition of forest carbon sink and the summary and induction of the economic and accounting characteristics of forest carbon sink; the second part is the related research on the accounting recognition of forest carbon sink. Through the analysis and research on the three mainstream viewpoints of accounting recognition of forest carbon sinks in the current accounting circles, this paper recognizes forest carbon sinks as an intangible asset; the last part is the related research on accounting measurement of forest carbon sinks. Based on the analysis and study of the unit of measurement of forest carbon sink, the paper puts forward the viewpoint that the accounting measurement of forest carbon sink is mainly based on monetary measurement, supplemented by other measures, mainly by historical cost, and supplemented by fair value. The price of forest carbon sink is studied empirically, and the asset pricing model of forest carbon sink is established by collecting the transaction data of forest property right in East China Forest property Exchange, and the price of forest carbon sink is obtained. It provides the help for the study of forest carbon sink accounting, and puts forward some tentative ideas and suggestions under the realistic conditions.
【學(xué)位授予單位】：浙江農(nóng)林大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F275;S718.5

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本文編號(hào)：2065388