本文關(guān)鍵詞：碳排放權(quán)交易的相關(guān)會(huì)計(jì)問(wèn)題研究　出處：《山西財(cái)經(jīng)大學(xué)》2014年碩士論文　論文類(lèi)型：學(xué)位論文

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【摘要】：近年來(lái)，社會(huì)經(jīng)濟(jì)在不斷地向前發(fā)展，隨之產(chǎn)生了全球氣候不斷變暖以及環(huán)境持續(xù)惡化等一系列問(wèn)題。為了人類(lèi)社會(huì)的生存和各國(guó)經(jīng)濟(jì)的可持續(xù)發(fā)展，降低碳排放量已經(jīng)成為大家關(guān)注的焦點(diǎn)。作為經(jīng)濟(jì)發(fā)展和碳排放的主體，企業(yè)應(yīng)當(dāng)對(duì)保護(hù)環(huán)境，減少碳排放承擔(dān)義不容辭的責(zé)任。為此，世界各國(guó)政府和環(huán)保機(jī)構(gòu)也在不斷努力尋求各種抑制碳排放的方法和途徑。 隨著碳排放權(quán)交易在我國(guó)逐步開(kāi)展、碳排放權(quán)交易市場(chǎng)不斷完善，，越來(lái)越多的企業(yè)參與到碳排放權(quán)的交易當(dāng)中，從而企業(yè)將會(huì)面臨如何對(duì)碳排放權(quán)進(jìn)行會(huì)計(jì)處理的問(wèn)題。然而，我國(guó)目前并沒(méi)有相關(guān)的會(huì)計(jì)規(guī)范，沒(méi)有構(gòu)成完善的會(huì)計(jì)體系，這使得企業(yè)在進(jìn)行碳排放權(quán)的會(huì)計(jì)確認(rèn)、計(jì)量和披露等方面都出現(xiàn)了各種各樣的問(wèn)題。本文首先從研究背景入手，支持文章研究的意義，并對(duì)國(guó)內(nèi)外學(xué)術(shù)界關(guān)于碳排放權(quán)及其交易會(huì)計(jì)問(wèn)題的相關(guān)理論研究進(jìn)行歸納，總結(jié)專(zhuān)家學(xué)者的觀點(diǎn)；隨后對(duì)碳排放權(quán)的定義、類(lèi)型特征做出表述，簡(jiǎn)單介紹碳排放權(quán)交易以及三種基本交易機(jī)制，并在相關(guān)理論的指導(dǎo)下，分析國(guó)內(nèi)外碳排放權(quán)交易的概況和發(fā)展現(xiàn)狀，由此發(fā)現(xiàn)我國(guó)在對(duì)碳排放權(quán)進(jìn)行會(huì)計(jì)處理時(shí)所面臨的一系列問(wèn)題；隨之結(jié)合我國(guó)碳排放權(quán)發(fā)展的實(shí)際情況，參考國(guó)外關(guān)與碳排放權(quán)的研究成果和成功經(jīng)驗(yàn)，對(duì)碳排放權(quán)的會(huì)計(jì)確認(rèn)、計(jì)量、記錄和信息披露四個(gè)方面進(jìn)行分析，針對(duì)尚未定論的問(wèn)題提出自己的觀點(diǎn)。最后結(jié)合案例驗(yàn)證本文得出的結(jié)論，使得本文的論述進(jìn)一步具體化和清晰化。 簡(jiǎn)單而言，本文認(rèn)為，企業(yè)取得碳排放權(quán)主要通過(guò)政府無(wú)償授予和購(gòu)買(mǎi)取得，由于取得方式不同，從而初始確認(rèn)的金額也不同。同時(shí)企業(yè)所持有碳排放權(quán)交易的目的不同確認(rèn)時(shí)對(duì)應(yīng)的會(huì)計(jì)科目也有差別，后續(xù)計(jì)量時(shí)應(yīng)分別進(jìn)行攤銷(xiāo)、重估和確認(rèn)公允價(jià)值的變動(dòng)。披露碳排放權(quán)信息時(shí)不僅要在財(cái)務(wù)報(bào)表內(nèi)對(duì)財(cái)務(wù)處理結(jié)果加以揭示，還應(yīng)將表內(nèi)無(wú)法反映的信息在表外加以批注，以實(shí)現(xiàn)向信息使用者提供完整、有用的會(huì)計(jì)信息的目標(biāo)。
[Abstract]:In recent years, the development of social economy has brought about a series of problems, such as global warming and environmental deterioration, for the survival of human society and the sustainable development of national economy. Reducing carbon emissions has become the focus of attention. As the main body of economic development and carbon emissions, enterprises should take the unshirkable responsibility to protect the environment and reduce carbon emissions. Governments and environmental agencies around the world are also trying to find ways and means to curb carbon emissions. With the gradual development of carbon emissions trading in China, carbon emissions trading market is constantly improving, more and more enterprises participate in carbon emissions trading. Therefore, enterprises will be faced with the problem of how to deal with the carbon emission rights. However, there are no relevant accounting standards and no perfect accounting system in our country. This makes the enterprise in the accounting recognition, measurement and disclosure of carbon emission rights and other aspects of a variety of problems. Firstly, this paper from the research background to support the significance of the article. And the domestic and foreign academic circles on carbon emission rights and trading accounting issues related theoretical research summarized the views of experts and scholars; Then the definition of carbon emission rights, type characteristics of the description, a brief introduction of carbon emissions trading and three basic trading mechanisms, and under the guidance of relevant theories. This paper analyzes the general situation and development status of carbon emission trading at home and abroad, and finds out a series of problems that our country faces in the accounting of carbon emission rights. Then combined with the actual situation of the development of carbon emission rights in China, referring to the research results and successful experiences of foreign countries, this paper analyzes the accounting recognition, measurement, recording and information disclosure of carbon emission rights. Finally, the conclusion of this paper is verified by case study, which makes the discussion more specific and clear. In brief, this paper holds that enterprises obtain carbon emission rights mainly through the government grant and purchase free of charge, because of the different ways of obtaining carbon emissions. Therefore, the amount of initial recognition is also different. At the same time, when the purpose of carbon emissions trading is different, the corresponding accounting subjects are different, and the subsequent measurement should be amortized separately. Revaluation and recognition of changes in fair value. Disclosure of information on carbon emission rights should not only disclose the results of financial processing in the financial statements, but also annotate information that cannot be reflected in the statements. To achieve the goal of providing complete and useful accounting information to information users.
【學(xué)位授予單位】：山西財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F235;F205

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