本文選題：碳足跡 + 碳排放成本　； 參考：《江蘇科技大學(xué)》2014年碩士論文

【摘要】：近年來我國日益凸顯出的部分環(huán)境問題中，其成因都有碳的身影�？紤]到眾多企業(yè)在其自身生產(chǎn)、運(yùn)營過程中將排放大量以二氧化碳為主的溫室氣體，對(duì)環(huán)境造成十分巨大的負(fù)面影響，因此，針對(duì)企業(yè)碳排放的研究就具有十分現(xiàn)實(shí)的意義。本文基于此，從會(huì)計(jì)核算角度對(duì)企業(yè)碳排放的相關(guān)問題進(jìn)行多方面的思考，以期對(duì)該理論的發(fā)展以及企業(yè)碳排放會(huì)計(jì)核算在企業(yè)中的實(shí)際應(yīng)用提供有益借鑒。 本文以企業(yè)碳排放會(huì)計(jì)核算為研究對(duì)象，指出了現(xiàn)階段與碳排放緊密相關(guān)的部分環(huán)境問題加劇的研究背景，以及針對(duì)該話題研究的理論意義和實(shí)際意義；通過分析國內(nèi)外相關(guān)問題的理論研究，指出現(xiàn)階段碳排放會(huì)計(jì)核算研究中存在的局限性，并結(jié)合環(huán)境經(jīng)濟(jì)學(xué)，可持續(xù)發(fā)展理論，企業(yè)社會(huì)責(zé)任論與環(huán)境會(huì)計(jì)理論等學(xué)科基礎(chǔ)，提出企業(yè)碳排放會(huì)計(jì)核算架構(gòu)中應(yīng)包含企業(yè)碳足跡核算、企業(yè)碳排放成本核算與企業(yè)碳排放信息披露的內(nèi)容，同時(shí)從相關(guān)核算目標(biāo)以及核算可行性兩個(gè)層面進(jìn)行論述；通過分析系統(tǒng)核算假設(shè)的局限性問題以及核算架構(gòu)中可能存在的各項(xiàng)具體問題，構(gòu)想了一套以企業(yè)碳足跡核算為基礎(chǔ)、企業(yè)碳排放成本核算為重點(diǎn)、企業(yè)碳排放信息披露為目標(biāo)的碳排放會(huì)計(jì)核算程序，其中碳足跡核算與碳排放成本核算是分別針對(duì)與企業(yè)碳排放有關(guān)的物質(zhì)核算和經(jīng)濟(jì)成本核算；而在信息披露中，設(shè)定以披露框架為基礎(chǔ)，以表外非貨幣信息和表內(nèi)要素信息相結(jié)合的內(nèi)容，，在具體形式上將傳統(tǒng)報(bào)表形式的披露和針對(duì)碳排放的披露報(bào)告相融合，旨在與核算目標(biāo)相匹配，滿足企業(yè)相關(guān)信息使用者的需求；本文還以H企業(yè)為案例，對(duì)其水泥生產(chǎn)線中的碳排放會(huì)計(jì)核算程序進(jìn)行分析；最后對(duì)本文作出總結(jié)與展望。
[Abstract]:In recent years, carbon is one of the most important environmental problems in China. Considering that many enterprises in their own production, the operation process will emit a large number of greenhouse gases, mainly carbon dioxide, which has a huge negative impact on the environment, therefore, the research on carbon emissions of enterprises has a very practical significance. Based on this, this paper gives some thoughts on the related issues of carbon emissions from the perspective of accounting, in order to provide a useful reference for the development of this theory and the practical application of accounting for carbon emissions in enterprises. This paper takes the accounting of carbon emissions of enterprises as the research object, and points out the background of some environmental problems which are closely related to carbon emissions at this stage, and the theoretical and practical significance of the research on this topic. By analyzing the theoretical research on the related problems at home and abroad, this paper points out the limitations of the current research on carbon emission accounting, and combines the environmental economics, the theory of sustainable development, the theory of corporate social responsibility and the theory of environmental accounting, and so on. The paper puts forward that the accounting framework of enterprise carbon emissions should include the content of enterprise carbon footprint accounting, enterprise carbon emission cost accounting and enterprise carbon emission information disclosure. At the same time, the paper discusses the related accounting objectives and accounting feasibility from two aspects: enterprise carbon footprint accounting, enterprise carbon emission cost accounting and enterprise carbon emission information disclosure. Based on the analysis of the limitations of the assumption of systematic accounting and the possible specific problems in the accounting framework, this paper proposes a set of enterprise carbon footprint accounting as the basis and the enterprise carbon emission cost accounting as the focus. The carbon footprint accounting and the carbon emission cost accounting are aimed at the matter accounting and the economic cost accounting of the enterprise carbon emission information disclosure respectively, while in the information disclosure, the carbon footprint accounting and the carbon emission cost accounting are respectively aimed at the enterprise carbon emission related material accounting and the economic cost accounting; and in the information disclosure, Based on a disclosure framework, with a combination of off-balance sheet non-monetary information and information on elements in the table, specifically integrating disclosure in the form of traditional statements with disclosure reports on carbon emissions, with a view to matching accounting objectives, To meet the needs of relevant information users; this paper also takes H enterprise as a case to analyze the accounting procedures of carbon emissions in cement production lines. Finally, this paper makes a summary and prospects.
【學(xué)位授予單位】：江蘇科技大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F275.2;X196

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