本文關鍵詞： 低碳經濟 碳排放權會計 碳排放成本 碳會計信息披露　出處：《山東財經大學》2013年碩士論文　論文類型：學位論文

【摘要】：隨著社會經濟的發(fā)展，各國工業(yè)化進程的不斷加快，能源需求量大幅增加，伴隨而來的是二氧化碳等溫室氣體的積聚排放，這使得全球氣候變暖帶來的問題日益嚴重，例如：氣候災害頻發(fā)、冰川融化海平面升高、PM2.5濃度增加等。人類逐漸意識到全球氣候變暖對生存環(huán)境造成的負面影響，各國紛紛采取措施加強了對全球氣候變暖問題的應對。在此背景之下，一種以“低能耗、低排放、低污染”為基本特征的經濟發(fā)展模式——低碳經濟，成為各國尋求經濟與環(huán)境和諧發(fā)展的必由之路。 低碳經濟發(fā)展模式的盛行以及全球性的環(huán)境會議的召開使得溫室氣體的排放受到限制，碳排放權作為一種資源在各國之間進行交易，由此催生了環(huán)境會計的一個重要分支——碳會計。為了滿足碳會計核算的需要，美國財務會計準則委員會（FASB）和國際會計準則理事會（IASB）在為制定全球的碳會計核算準則進行不懈努力，目前為止，一套完整的具有可操作性的相關會計準則尚未出臺。由于碳交易的特殊性以及碳會計核算準則的缺位，使得我國目前的碳會計核算在確認、計量和報告方面存在一定的問題。因此本文試圖在國內外現有研究的基礎上，根據我國的實際需求，探索適合我國企業(yè)實際情況的碳排放會計核算體系。 本文通過運用規(guī)范分析法對目前國內外碳會計的研究文獻進行分析總結，介紹碳會計的相關內容，分析了我國進行碳會計核算的可行性。依據Stewart Jones（2008）將碳會計分為碳排放會計（包括碳排放權交易會計以及碳排放成本會計）和碳固會計[1]，，本文將研究重點放在碳排放會計上，通過設置賬戶、賬務處理對碳排放會計的確認和計量、碳排放成本計量進行探討，同時對企業(yè)碳會計信息披露進行研究。
[Abstract]:With the development of social economy and the acceleration of industrialization, the energy demand has increased greatly, accompanied by the accumulation and emission of carbon dioxide and other greenhouse gases. This has led to the growing problems of global warming, such as frequent climate disasters, melting glaciers and rising sea levels. Human gradually realize the negative impact of global warming on the living environment, countries have taken measures to strengthen the response to the global warming problem. Under this background, human beings are gradually aware of the negative impact of global warming on the living environment, etc. In this context, many countries have taken measures to strengthen the response to the global warming problem. Low-carbon economy, which is characterized by "low energy consumption, low emission and low pollution", has become the only way for countries to seek harmonious development of economy and environment. With the prevalence of low-carbon economic development model and the convening of global environmental conference, greenhouse gas emissions are limited. Carbon emission rights are traded among countries as a kind of resource. As a result, carbon accounting, an important branch of environmental accounting, has been spawned to meet the needs of carbon accounting. The Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) are making unremitting efforts to develop global carbon accounting standards. Due to the particularity of carbon trading and the absence of carbon accounting standards, China's current carbon accounting is recognized. There are some problems in measurement and reporting, so this paper tries to explore the accounting system of carbon emissions according to the actual demand of our country on the basis of the existing research at home and abroad. This paper through the use of normative analysis of the current domestic and foreign carbon accounting literature analysis and summary, carbon accounting related content. This paper analyzes the feasibility of carbon accounting in China. According to Stewart Jones 2008, carbon accounting is divided into carbon emission accounting (including carbon emissions trading accounting and carbon emission cost accounting). Carbon fixation accounting [1. This paper focuses on the accounting of carbon emissions, through the establishment of accounts, accounting for carbon emissions accounting recognition and measurement, carbon emissions cost measurement are discussed. At the same time, the enterprise carbon accounting information disclosure is studied.
【學位授予單位】：山東財經大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F275.2

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本文編號：1446656