本文選題：碳排放權交易 + 會計確認�。� 參考：《北方工業(yè)大學》2013年碩士論文

【摘要】：近年來,全球氣候變暖引發(fā)的環(huán)境問題日趨嚴重,發(fā)展低碳經(jīng)濟、節(jié)能減排已成為全球共識。為了改全球氣候環(huán)境,世界各國采取了各種積極的措施,《京都議定書》的簽訂就是為解決全球碳排放污染問題而做出的一個積極、有效的應對策略。協(xié)議中的三大機制為發(fā)展低碳經(jīng)濟、國家間相互協(xié)作提供了行之有效的碳排放權交易模式。碳交易就是把碳排放權商品化,使環(huán)境排放空間的外部性特征內(nèi)部化,通過市場交易的方式使邊際減排成本不同的企業(yè)通過交易實現(xiàn)低成本的減排。隨著碳交易市場的不斷發(fā)展及碳交易機制的日漸成熟,越來越多的企業(yè)參與到碳交易當中。但由于我國碳排放權交易相關的會計規(guī)范卻尚未形成,與碳排放權交易有關的會計確認、計量及信息披露方面都存在問題,所以,構建我國碳排放權交易會計核算體系,規(guī)范我國碳排放權交易的會計行為,具有其重要的理論價值和現(xiàn)實意義。 本文以企業(yè)碳排放權交易事項為研究對象,在財務會計框架及理論的基礎上,采用文獻研究和定性分析相結合的方法,重點對碳排放權交易會計的確認、計量和信息披露的方法進行探討,試圖構建能夠滿足我國低碳經(jīng)濟下的企業(yè)碳排放權交易的會計核算體系。本文首先運用規(guī)范分析法對現(xiàn)有碳排放權會計研究文獻進行分析總結,在此基礎上,對碳排放權及其交易的產(chǎn)生和相關概念進行說明。然后,以國際碳排放權交易體系的發(fā)展現(xiàn)狀分析為起點,結合碳排放權交易對社會經(jīng)濟及企業(yè)的影響分析,闡述了構建我國碳排放權交易會計核算體系的必要性。其次提出了我國碳排放權交易的特殊性——兩階段性,結合企業(yè)碳排放權交易相關事項的經(jīng)濟實質(zhì),分析了碳排放權會計的確認、計量和信息披露的形式與方法,嘗試性地建立了我國碳排放權交易會計核算體系。最后提出了一些保證我國碳排放權交易會計核算體系得以形成和發(fā)展的相關對策和建議。
[Abstract]:In recent years, the environmental problems caused by global warming are becoming more and more serious. It has become a global consensus to develop low-carbon economy and save energy. In order to improve the global climate environment, all countries in the world have taken various positive measures. The signing of Kyoto Protocol is an active and effective strategy to solve the problem of global carbon emission pollution. The three mechanisms in the agreement provide an effective carbon trading model for the development of low-carbon economy and cooperation between countries. Carbon trading is to commercialize carbon emission rights, internalize the externality of environmental emission space, and make enterprises with different marginal emission reduction costs achieve low cost emission reduction through trading. With the development of carbon trading market and the maturity of carbon trading mechanism, more and more enterprises participate in carbon trading. However, there are still some problems in accounting recognition, measurement and information disclosure related to carbon emissions trading, so we should construct the accounting system of carbon emissions trading in China. It is of great theoretical and practical significance to standardize the accounting behavior of carbon emissions trading in China. Based on the financial accounting framework and theory, this paper focuses on the recognition of carbon emissions trading accounting by the combination of literature research and qualitative analysis. This paper discusses the methods of measurement and information disclosure, and tries to construct an accounting system that can meet the needs of carbon emissions trading in China's low-carbon economy. In this paper, we first use the normative analysis method to analyze and summarize the existing research literature on carbon emission rights accounting, on the basis of which, the generation and related concepts of carbon emission rights and their trading are explained. Then, based on the analysis of the current situation of international carbon emissions trading system and the impact of carbon emissions trading on social economy and enterprises, this paper expounds the necessity of constructing the accounting system of carbon emissions trading in China. Secondly, it puts forward the particularity of carbon emissions trading in China-two stages, and analyzes the forms and methods of carbon emission right accounting confirmation, measurement and information disclosure, combined with the economic essence of carbon emissions trading related matters in enterprises. This paper tries to establish the accounting system of carbon emissions trading in China. Finally, some countermeasures and suggestions are put forward to ensure the formation and development of carbon emissions trading accounting system in China.
【學位授予單位】：北方工業(yè)大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：X32;F275.2

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