【摘要】：當前，，氣候變化作為一個全球性話題。國內(nèi)外都掀起了控制全球氣候變暖、降低溫室氣體排放的熱潮。各國政府和組織機構(gòu)為保護環(huán)境低碳環(huán)保達成了許多共識，并簽署了《聯(lián)合國氣候變化框架公約》和《京都議定書》，致力于節(jié)能減排和控制溫室氣體排放。隨著低碳經(jīng)濟的體系相對成熟，各國政府和組織機構(gòu)對于木制品等非能源的二氧化碳排放量也越來越受到關注。會計學界對此高度重視與關注，研究碳會計構(gòu)建體系以及某一特定產(chǎn)品的碳會計的研究。 本文正是對降低溫室氣體排放的背景下木制品企業(yè)的碳會計進行研究。主要研究內(nèi)容是木制品碳儲量的會計計量方法，本文在木制品碳儲量原有模型基礎上，引入時間因素和咖瑪概率分布，提出了一個改進會計計量的方法。經(jīng)過比較分析，改進方法可以更全面、更合理的計量木制品的碳儲量和碳排放量，為木制品碳會計計量提供方法依據(jù)；木制品碳會計的會計確認，提出了將木制品的碳排放在會計中確認為無形資產(chǎn)，并對后續(xù)計量提供了合理化建議；木制品碳會計信息披露，建議采取表內(nèi)和表外披露多種形式的披露方式，建立木制品企業(yè)的碳信息披露項目。 建立木制品碳會計體系是會計準則國際趨同的必然要求，有利于我國的可持續(xù)發(fā)展。為低碳經(jīng)濟的穩(wěn)定成熟的發(fā)展提供了有力的支持。木制品碳會計體系對相關企業(yè)提供一個規(guī)范，反應企業(yè)對自然資源的消耗與補償，從而實現(xiàn)資源的合理配置，社會和諧發(fā)展。
[Abstract]:At present, climate change is a global topic. The upsurge of controlling global warming and reducing greenhouse gas emissions has been set off at home and abroad. Governments and organizations have reached a lot of consensus to protect the environment and low-carbon environmental protection, and signed the United Nations Framework Convention on Climate change and the Kyoto Protocol, committed to energy conservation, emissions reduction and control of greenhouse gas emissions. With the system of low carbon economy relatively mature, governments and organizations are paying more and more attention to carbon dioxide emissions from non-energy sources such as wood products. Accounting circles attach great importance to this and study the construction system of carbon accounting and the study of carbon accounting for a specific product. This paper is to study the carbon accounting of wood products enterprises under the background of reducing greenhouse gas emissions. The main research content is the accounting measurement method of wood product carbon storage. Based on the original model of wood product carbon storage, this paper introduces time factor and Gama probability distribution, and puts forward a method to improve accounting measurement. After comparative analysis, the improved method can be more comprehensive and reasonable to measure the carbon storage and carbon emissions of wood products, and provide the method basis for the carbon accounting measurement of wood products; the accounting recognition of wood products carbon accounting, The carbon emissions of wood products are recognized as intangible assets in accounting, and reasonable suggestions for subsequent measurement are provided. The disclosure of carbon accounting information of wood products is recommended in various forms of disclosure, both in and out of statements, Establish the carbon information disclosure project of wood products enterprises. Establishing a carbon accounting system for wood products is an inevitable requirement for international convergence of accounting standards, which is conducive to the sustainable development of our country. For the stable and mature development of low-carbon economy to provide a strong support. Wood products carbon accounting system provides a standard for related enterprises, reflecting the consumption and compensation of natural resources, so as to realize the rational allocation of resources and the harmonious development of society.
【學位授予單位】：山東財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：X322;F234

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本文編號：2198586