構(gòu)建我國低碳會計研究
發(fā)布時間：2018-12-18 09:43
【摘要】：在全球氣候變暖的背景下，以《京都議定書》和哥本哈根氣候變化大會為標(biāo)志，全球開啟了從工業(yè)文明向生態(tài)文明的過度轉(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，逐步成為各國的共識。那么，如何反映低碳經(jīng)濟(jì)活動便是會計學(xué)研究領(lǐng)域迫切需要解決的問題。由此，，在生態(tài)資源理論、可持續(xù)發(fā)展戰(zhàn)略和傳統(tǒng)會計基礎(chǔ)上發(fā)展起來的低碳會計應(yīng)運而生，并逐漸成為會計學(xué)界乃至全球廣泛關(guān)注的焦點。根據(jù)傳統(tǒng)會計的概念，會計的基本職能被界定為核算與監(jiān)督，但卻沒有將與人類生命健康息息相關(guān)的環(huán)境因素納入會計核算體系，也沒有反映企業(yè)經(jīng)營活動對生態(tài)環(huán)境造成的影響。反觀低碳會計，其實質(zhì)是對環(huán)境會計的發(fā)展，是對企業(yè)履行低碳責(zé)任和節(jié)能減排進(jìn)行確認(rèn)與計量，披露企業(yè)資產(chǎn)運作效率和社會環(huán)境效益的一門新興會計科學(xué)。 基于這一發(fā)展趨勢，本文綜合運用理論探討和實際應(yīng)用并重，對比研究與個別分析相結(jié)合的方法，系統(tǒng)分析和總結(jié)了國內(nèi)外相關(guān)的研究成果。同時，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，針對低碳會計概念框架中確認(rèn)、計量和報告三個主要方面開展具體分析，探討我國低碳會計發(fā)展的現(xiàn)狀和趨勢。最后，考慮到我國在經(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)也越來越大，并聯(lián)系我國在低碳會計發(fā)展方面仍處于起步階段，理論研究與實務(wù)需要差距較大的現(xiàn)實情況，在系統(tǒng)比較國際差異與我國國情的基礎(chǔ)上探究符合我國低碳會計發(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)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F234
本文編號：2385665
[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)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F234
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本文編號：2385665
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