【摘要】：在全球氣候變暖的背景下，以《京都議定書(shū)》和哥本哈根氣候變化大會(huì)為標(biāo)志，全球開(kāi)啟了從工業(yè)文明向生態(tài)文明的過(guò)度轉(zhuǎn)型。發(fā)展低碳經(jīng)濟(jì)，引導(dǎo)企業(yè)從事低碳經(jīng)濟(jì)活動(dòng)，逐步成為各國(guó)的共識(shí)。那么，如何反映低碳經(jīng)濟(jì)活動(dòng)便是會(huì)計(jì)學(xué)研究領(lǐng)域迫切需要解決的問(wèn)題。由此，，在生態(tài)資源理論、可持續(xù)發(fā)展戰(zhàn)略和傳統(tǒng)會(huì)計(jì)基礎(chǔ)上發(fā)展起來(lái)的低碳會(huì)計(jì)應(yīng)運(yùn)而生，并逐漸成為會(huì)計(jì)學(xué)界乃至全球廣泛關(guān)注的焦點(diǎn)。根據(jù)傳統(tǒng)會(huì)計(jì)的概念，會(huì)計(jì)的基本職能被界定為核算與監(jiān)督，但卻沒(méi)有將與人類生命健康息息相關(guān)的環(huán)境因素納入會(huì)計(jì)核算體系，也沒(méi)有反映企業(yè)經(jīng)營(yíng)活動(dòng)對(duì)生態(tài)環(huán)境造成的影響。反觀低碳會(huì)計(jì)，其實(shí)質(zhì)是對(duì)環(huán)境會(huì)計(jì)的發(fā)展，是對(duì)企業(yè)履行低碳責(zé)任和節(jié)能減排進(jìn)行確認(rèn)與計(jì)量，披露企業(yè)資產(chǎn)運(yùn)作效率和社會(huì)環(huán)境效益的一門(mén)新興會(huì)計(jì)科學(xué)。 基于這一發(fā)展趨勢(shì)，本文綜合運(yùn)用理論探討和實(shí)際應(yīng)用并重，對(duì)比研究與個(gè)別分析相結(jié)合的方法，系統(tǒng)分析和總結(jié)了國(guó)內(nèi)外相關(guān)的研究成果。同時(shí)，在區(qū)分不同行業(yè)和不同經(jīng)濟(jì)發(fā)展階段的前提下，針對(duì)低碳會(huì)計(jì)概念框架中確認(rèn)、計(jì)量和報(bào)告三個(gè)主要方面開(kāi)展具體分析，探討我國(guó)低碳會(huì)計(jì)發(fā)展的現(xiàn)狀和趨勢(shì)。最后，考慮到我國(guó)在經(jīng)濟(jì)全球化中擔(dān)當(dāng)?shù)慕巧找嬷匾�，承�?dān)的節(jié)能減排任務(wù)也越來(lái)越大，并聯(lián)系我國(guó)在低碳會(huì)計(jì)發(fā)展方面仍處于起步階段，理論研究與實(shí)務(wù)需要差距較大的現(xiàn)實(shí)情況，在系統(tǒng)比較國(guó)際差異與我國(guó)國(guó)情的基礎(chǔ)上探究符合我國(guó)低碳會(huì)計(jì)發(fā)展的路徑和方向。
[Abstract]:Under the background of global warming, with the symbol of "Kyoto Protocol" and "Copenhagen Climate change Conference", the world began the transition from industrial civilization to ecological civilization. Developing low-carbon economy and guiding enterprises to engage in low-carbon economy have gradually become the consensus of all countries. So, how to reflect the low-carbon economy is an urgent problem in the field of accounting research. As a result, low-carbon accounting developed on the basis of ecological resource theory, sustainable development strategy and traditional accounting emerged as the times require, and has gradually become the focus of attention in accounting and even in the world. According to the concept of traditional accounting, the basic function of accounting is defined as accounting and supervision, but the environmental factors which are closely related to human life and health are not included in the accounting system. Also did not reflect the impact of business activities on the ecological environment. On the other hand, the essence of low-carbon accounting is the development of environmental accounting. It is a new accounting science that confirms and measures enterprises' low carbon responsibility and energy saving and emission reduction, and discloses the efficiency of assets operation and social environmental benefits. Based on this development trend, this paper systematically analyzes and summarizes the related research results at home and abroad by combining the theoretical discussion and practical application with the method of combining comparative research with individual analysis. At the same time, on the premise of distinguishing different industries and different stages of economic development, this paper makes a concrete analysis on three main aspects of low carbon accounting: recognition, measurement and reporting in the conceptual framework of low-carbon accounting, and probes into the present situation and trend of low-carbon accounting development in China. Finally, considering the increasingly important role of our country in economic globalization, the task of energy conservation and emission reduction is becoming larger and larger, and the development of low-carbon accounting in China is still in its infancy. The theoretical research and the practice need the actual situation which the disparity is big, in the system compares the international difference with our country's national condition foundation, explores conforms to our country low carbon accounting development path and the direction.
【學(xué)位授予單位】：華中科技大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F234

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 袁男優(yōu);;低碳經(jīng)濟(jì)的概念內(nèi)涵[J];城市環(huán)境與城市生態(tài);2010年01期

2 林松池;;論企業(yè)社會(huì)責(zé)任會(huì)計(jì)信息披露體系構(gòu)建[J];財(cái)會(huì)通訊;2010年09期

3 張文靜;;低碳會(huì)計(jì)的思考[J];財(cái)會(huì)通訊;2011年07期

4 馮婭;;論低碳經(jīng)濟(jì)時(shí)代下低碳會(huì)計(jì)發(fā)展之路[J];財(cái)會(huì)通訊;2011年13期

5 張瑞;江書(shū)軍;;低碳經(jīng)濟(jì)下企業(yè)碳會(huì)計(jì)體系構(gòu)建[J];財(cái)會(huì)通訊;2011年22期

6 林銀良;張白玲;;碳會(huì)計(jì)核算體系構(gòu)建探討[J];財(cái)會(huì)通訊;2011年25期

7 劉艷;張國(guó)柱;;基于低碳社會(huì)理念的企業(yè)社會(huì)責(zé)任會(huì)計(jì)信息披露研究[J];財(cái)會(huì)通訊;2011年30期

8 敬采云;;碳會(huì)計(jì)理論發(fā)展創(chuàng)新研究[J];財(cái)會(huì)月刊;2010年32期

9 李秋;;低碳經(jīng)濟(jì)背景下環(huán)境會(huì)計(jì)信息披露模式探討[J];財(cái)會(huì)月刊;2012年05期

10 曾鍇;王小波;陳程;;低碳經(jīng)濟(jì)視角下我國(guó)碳會(huì)計(jì)體系研究[J];國(guó)際商務(wù)財(cái)會(huì);2010年10期

本文編號(hào)：2385665