本文選題：碳排放權(quán)交易　切入點(diǎn)：會計(jì)核算　出處：《吉林財(cái)經(jīng)大學(xué)》2017年碩士論文

【摘要】：隨著社會經(jīng)濟(jì)的不斷發(fā)展,現(xiàn)代社會對資源的需求越來越多。在全球能源消耗體系中,石化能源是當(dāng)前能源消耗的主體。目前全球所消耗的能源中,石化能源占據(jù)80%以上的份額。通過石化能源燃燒產(chǎn)生大量溫室氣體,這些氣體進(jìn)入到大氣,是導(dǎo)致地球的溫度升高的主要因素。近年來,全球變暖的趨勢日益明顯。為了遏制這種情況,世界各國都做出了相應(yīng)的努力�！堵�(lián)合國氣候變化框架公約》中也對節(jié)能減排的內(nèi)容做了相應(yīng)的約定,此外包括《京都協(xié)議書》以及哥本哈根氣候大會等也都促使我們充分意識到節(jié)能減排的緊迫與價(jià)值。作為一種新興且靈活的節(jié)能減排對策,碳排放交易備受重視。而依據(jù)《京都協(xié)議書》的約定,其提到的清潔發(fā)展機(jī)制、聯(lián)合履行和排放交易機(jī)制三種節(jié)能減排模式,也促進(jìn)了不同國家的相互協(xié)作。目前,我國是全球第二大經(jīng)濟(jì)體,因此在節(jié)能減排的過程中我國承擔(dān)有不可忽視的重要職責(zé)。我國從2011年開始就已經(jīng)進(jìn)行了碳交易的試點(diǎn)工作,同時(shí)在我國的北京、上海、天津以及深圳、廣東、重慶以及湖北等約7省市區(qū)域進(jìn)行碳排放交易試點(diǎn),并實(shí)現(xiàn)碳排放交易平臺的組建。從實(shí)際來說,關(guān)于碳排放配額的分配、企業(yè)碳排放量的核算方法等不盡相同,傳統(tǒng)財(cái)務(wù)會計(jì)很難準(zhǔn)確并有針對性的對其進(jìn)行歸類,全球各國目前針對碳交易行為,并沒有一個(gè)統(tǒng)一的碳排放會計(jì)準(zhǔn)則對其市場行為予以合理指導(dǎo)。諸如行業(yè)相關(guān)信息的確認(rèn)、計(jì)量和披露等。這不僅不利于各企業(yè)之間的碳交易的業(yè)務(wù)往來,也使國家很難完成碳交易市場的合理管控目標(biāo)。所以目前最迫切的是要完善碳排放權(quán)會計(jì)核算體系,以更好指導(dǎo)我國碳交易市場發(fā)展,使其不斷規(guī)范和完善。我國還沒有相應(yīng)的會計(jì)準(zhǔn)則進(jìn)行規(guī)范,企業(yè)無法采用統(tǒng)一的方法對碳排放權(quán)進(jìn)行會計(jì)處理,企業(yè)之間各行其是。本文采用案例研究的方法,對濟(jì)南鋼鐵集團(tuán)碳排放權(quán)會計(jì)核算問題進(jìn)行研究,以為我國進(jìn)行企業(yè)排放權(quán)會計(jì)核算拋磚引玉。本文首先是對論題的基本背景以及研究的價(jià)值進(jìn)行探討,同時(shí)結(jié)合文獻(xiàn)資料,進(jìn)行研究內(nèi)容、方法的闡釋。隨后是理論基礎(chǔ)的介紹,本文研究涉及的理論主要有可持續(xù)發(fā)展理論、資源稀缺性理論和利益相關(guān)者理論等。本文立足我國企業(yè)碳排放的現(xiàn)狀,就碳排放權(quán)會計(jì)核算的目標(biāo)和假設(shè)情況進(jìn)行分析,并提出企業(yè)自用型碳排放權(quán)應(yīng)該采用無形資產(chǎn)核算、交易型碳排放權(quán)應(yīng)采取交易性金融資產(chǎn)核算的觀點(diǎn)。以JG集團(tuán)公司為例,對企業(yè)碳排放權(quán)的會計(jì)核算進(jìn)行了深入分析并對存在的問題并提出了有針對性的解決對策。
[Abstract]:With the continuous development of social economy, the demand for resources in modern society is increasing. In the global energy consumption system, petrochemical energy is the main body of current energy consumption. Fossil energy accounts for more than 80 percent of the total. Burning fossil energy produces a large amount of greenhouse gases, which enter the atmosphere, and are the main factors leading to the rise in Earth's temperature in recent years. The trend of global warming is becoming increasingly obvious. In order to curb this situation, countries around the world have made corresponding efforts. The United Nations Framework Convention on Climate change has also made a corresponding agreement on energy conservation and emission reduction. In addition, the Kyoto Protocol and the Copenhagen Climate Conference have also made us fully aware of the urgency and value of energy conservation and emission reduction. As a new and flexible energy conservation and emission reduction strategy, Carbon emissions trading is highly valued. In accordance with the Kyoto Agreement, the three modes of energy conservation and emission reduction mentioned in the Kyoto Protocol, including the clean development mechanism, joint implementation and emissions trading mechanisms, also promote collaboration among different countries. China is the second largest economy in the world, so in the process of energy saving and emission reduction, China has assumed an important responsibility that can not be ignored. Since 2011, China has already carried out pilot work on carbon trading, while in Beijing, Shanghai, China, Tianjin, as well as Shenzhen, Guangdong, Chongqing and Hubei provinces and regions, have conducted carbon emissions trading pilot projects and set up carbon trading platforms. In practice, about the allocation of carbon emissions quotas, The accounting methods of carbon emissions of enterprises are different, traditional financial accounting is very difficult to classify them accurately and pertinently. Countries all over the world are currently dealing with carbon trading behavior. There is no uniform accounting standard for carbon emissions to give reasonable guidance to their market behavior, such as the confirmation, measurement and disclosure of industry-related information. This is not only detrimental to the business transactions of carbon trading among enterprises, It also makes it very difficult for the country to achieve the reasonable control and control target of the carbon trading market. Therefore, at present, the most urgent task is to improve the accounting and accounting system for carbon emissions rights in order to better guide the development of the carbon trading market in our country. Our country does not have the corresponding accounting standard to carry on the standard, the enterprise cannot adopt the unified method to carry on the accounting treatment to the carbon emission right, the enterprise is different. This article adopts the case study method, This paper studies the accounting of carbon emission rights in Jinan Iron and Steel Group Group, in order to provide a reference for the accounting of emission rights of enterprises in our country. Firstly, this paper discusses the basic background of the topic and the value of the research, at the same time, combining with the literature, the paper discusses the problem of carbon emission rights accounting in Jinan Iron and Steel Group. Then the theoretical basis is introduced. The main theories involved in this study are sustainable development theory, resource scarcity theory and stakeholder theory. This paper is based on the current situation of carbon emissions of Chinese enterprises. This paper analyzes the objectives and assumptions of accounting for carbon emission rights, and points out that enterprises should adopt intangible assets accounting for carbon emission rights for their own use, and trading financial assets accounting for carbon emission rights for trading purposes. Take JG Group Corporation as an example, This paper analyzes the accounting of carbon emission rights and puts forward some countermeasures.
【學(xué)位授予單位】：吉林財(cái)經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：X196;F406.7;F426.31

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