本文關(guān)鍵詞：碳成本核算及其在鋼鐵行業(yè)中的應(yīng)用研究　出處：《西南財經(jīng)大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 碳排放成本 成本核算 成本評價 鋼鐵企業(yè)

【摘要】：以化石燃料為基礎(chǔ)的科學(xué)技術(shù)不斷進步給世界各國的經(jīng)濟和社會發(fā)展提供了強大的動力,但是與此同時導(dǎo)致的各種環(huán)境污染問題也逐步加深。隨著我國市場經(jīng)濟的快速發(fā)展,二氧化碳的排放問題已經(jīng)成為我國可持續(xù)發(fā)展戰(zhàn)略當(dāng)中不可忽視的重要因素。鋼鐵行業(yè)作為國民經(jīng)濟中的支柱行業(yè),同時也是資源消耗和能源消耗的重點行業(yè),本文在我國所倡導(dǎo)的低碳經(jīng)濟的大背景下,針對鋼鐵行業(yè)碳排放現(xiàn)狀提出了鋼鐵企業(yè)碳成本核算體系。在定義鋼鐵企業(yè)碳成本的基礎(chǔ)上,結(jié)合單元平衡理論和鋼鐵企業(yè)生產(chǎn)過程中的“物質(zhì)流”和“能量流”分析方法,研究了生產(chǎn)過程中的碳元素流動,分析和評價鋼鐵企業(yè)的碳成本信息,對鋼鐵企業(yè)的低碳成本核算進行了有益的探索。 本文在研究過程中遵循提出問題、分析問題、解決問題的基本規(guī)律,采用理論研究與案例相結(jié)合的研究思路。使用經(jīng)濟、環(huán)境與工程等學(xué)科相結(jié)合的集成研究方法,利用環(huán)境科學(xué)中的“流”分析思想并借鑒傳統(tǒng)成本會計中的逐步結(jié)轉(zhuǎn)法計算鋼鐵企業(yè)單位工序流程中的碳排放量,及對環(huán)境造成的外部損害成本。并利用碳成本評價和分析模型分析企業(yè)最佳碳排放量和最小碳排放總成本。并指出了我國目前在碳成本核算與評價方面的不足,有針對性的在提出了改進建議和措施。此外,本文還采用案例研究的方法,將本文所提出的鋼鐵企業(yè)碳排放成本核算及評價方法應(yīng)用于案例之中,為企業(yè)將該種方法應(yīng)用于實踐提供參考,同時也對論文所研究的碳成本核算方法的可行性進行了驗證。 文章主要研究目的包括兩方面：一方面通過對鋼鐵企業(yè)單位工序“流”分析,計算碳排放外部損害成本,利用碳排放成本分析模型對企業(yè)碳表現(xiàn)進行了分析評價,為管理者進行環(huán)境成本分析和環(huán)境行為決策提供幫助；另一方面,以國內(nèi)某鋼鐵企業(yè)為案例,將本文所提出的鋼鐵企業(yè)碳排放成本核算及評價方法應(yīng)用于實例之中,為實務(wù)工作者應(yīng)用本方法提供參考。 本文的主要不足在于由于本人的研究能力及研究范圍所限,論文中可能存在著諸多不完善之處,文章中所使用的環(huán)境科學(xué)計算方法相對較難理解,財務(wù)人員在企業(yè)中操作中可能需要相關(guān)工程人員的輔助。此外,成本核算框架的完善性有待進一步完善,有關(guān)碳成本核算的分析深度有待加深。
[Abstract]:The continuous progress in science and technology based on fossil fuels has provided a powerful impetus for the economic and social development of countries all over the world. But at the same time, various environmental pollution problems have been gradually deepened. With the rapid development of the market economy in China. Carbon dioxide emission has become an important factor in China's sustainable development strategy. As a pillar industry in the national economy, steel industry is also the key industry of resource consumption and energy consumption. Under the background of low-carbon economy advocated by our country, this paper puts forward the carbon cost accounting system of iron and steel enterprises in view of the present situation of carbon emission in iron and steel industry, which is based on the definition of carbon cost of iron and steel enterprises. Based on the unit equilibrium theory and the analysis methods of "material flow" and "energy flow" in the production process of iron and steel enterprises, the flow of carbon elements in the production process is studied, and the information of carbon cost in iron and steel enterprises is analyzed and evaluated. The low carbon cost accounting of iron and steel enterprises is explored. This paper follows the basic law of problem raising, problem analysis and problem solving in the course of research, and adopts the thinking of combining theoretical research with case study. The integrated research method of environment and engineering, using the "flow" analysis thought in environmental science and drawing lessons from the gradual carry-over method in traditional cost accounting, is used to calculate the carbon emissions in the unit process of iron and steel enterprises. And the cost of external damage to the environment. Using the carbon cost assessment and analysis model to analyze the best carbon emissions and the minimum total cost of carbon emissions, and pointed out the current carbon cost accounting and evaluation deficiencies in China. In addition, this paper also uses the method of case study to apply the method of carbon emission cost accounting and evaluation of iron and steel enterprises to the case. It provides a reference for enterprises to apply this method to practice, and also verifies the feasibility of the carbon cost accounting method studied in this paper. The main purpose of this paper includes two aspects: on the one hand, the external damage cost of carbon emissions is calculated by analyzing the "flow" of unit processes in iron and steel enterprises. Carbon emission cost analysis model is used to analyze and evaluate the carbon performance of enterprises, which can help managers to make environmental cost analysis and environmental behavior decision-making. On the other hand, taking a domestic iron and steel enterprise as an example, the carbon emission cost accounting and evaluation method proposed in this paper is applied to an example, which provides a reference for practical workers to apply this method. The main deficiency of this paper is that due to the limitations of my research ability and research scope, there may be many imperfections in the paper, and the environmental scientific calculation method used in this paper is relatively difficult to understand. In addition, the consummation of cost accounting framework needs to be further improved, and the depth of analysis on carbon cost accounting needs to be deepened.
【學(xué)位授予單位】：西南財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F426.31;F406.7;F205

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