發(fā)布時間：2018-01-31 21:04

  本文關(guān)鍵詞： 低碳經(jīng)濟 成本核算 體系構(gòu)建 碳排放成本　出處：《燕山大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：低碳經(jīng)濟已經(jīng)列入了中國國民經(jīng)濟與社會發(fā)展規(guī)劃，而在當(dāng)今節(jié)能減排的大趨勢下，我國當(dāng)前會計核算體系并未將碳排放納入，企業(yè)也沒有將發(fā)生在生產(chǎn)中的二氧化碳排放反映在生產(chǎn)成本中，致使企業(yè)缺少減排動力。本文試圖對傳統(tǒng)成本核算體系進(jìn)行完善，通過碳排放造成的外部效應(yīng)內(nèi)部化。研究的主要目的是通過對碳排放成本內(nèi)部核算方法的研究，構(gòu)建適合低碳經(jīng)濟的碳排放成本核算體系。針對課題特點，，在分析研究過程中采用了文獻(xiàn)研究法、模型計算分析等研究方法。 首先，對相關(guān)概念進(jìn)行了界定，并總結(jié)了包括環(huán)境會計學(xué)、外部成本內(nèi)部化、碳會計體系等相關(guān)理論。 其次，對企業(yè)現(xiàn)有成本核算體系進(jìn)行了分析，先闡述了企業(yè)所使用的不同成本核算方法，包括傳統(tǒng)成本核算法、全過程成本核算法及精細(xì)成本核算法；又從成本核算范圍、成本管理觀念及管理主體、成本核算評價體系等方面，指出了存在的問題。 再次，選擇借鑒了資源流成本會計，通過全生命周期理論、作業(yè)成本法，以傳統(tǒng)成本會計中逐步結(jié)轉(zhuǎn)法為依托，得出基于資源流分析的碳排放成本核算模型。并從確認(rèn)、計量、核算幾個方面對碳排放內(nèi)部成本及碳排放外部損害成本設(shè)計了內(nèi)部核算方法，賦值進(jìn)行了計算分配。 最后，結(jié)合我國當(dāng)前企業(yè)成本核算現(xiàn)狀、二氧化碳減排應(yīng)對及碳排放成本內(nèi)部核算的設(shè)計結(jié)果，從碳排放成本、碳排放交易及碳稅三個方面進(jìn)行了相關(guān)賬務(wù)處理，并針對當(dāng)前狀況從形式及內(nèi)容上給出了碳排放成本的披露建議。
[Abstract]:Low-carbon economy has been included in China's national economic and social development plans, but in the current trend of energy conservation and emission reduction, China's current accounting system does not include carbon emissions. Enterprises do not reflect the carbon dioxide emissions in production costs, resulting in a lack of incentive to reduce emissions. This paper attempts to improve the traditional cost accounting system. Through the internalization of the external effects caused by carbon emissions, the main purpose of the study is to establish a cost accounting system suitable for low carbon economy through the study of internal accounting methods of carbon emission costs. In the process of analysis and research, literature research method, model calculation analysis and other research methods are adopted. First of all, the related concepts are defined and summarized, including environmental accounting, external cost internalization, carbon accounting system and other related theories. Secondly, this paper analyzes the existing cost accounting system of enterprises, and expounds the different cost accounting methods used by enterprises, including the traditional cost accounting method, the whole process cost accounting method and the fine cost accounting method. The existing problems are pointed out from the aspects of the scope of cost accounting, the concept and subject of cost management, the evaluation system of cost accounting and so on. Thirdly, we choose to learn from the resource flow cost accounting, through the whole life cycle theory, activity-based costing, based on the traditional cost accounting in the gradual carry-over method as the basis. The cost accounting model of carbon emissions based on the analysis of resource flow is obtained. The internal cost of carbon emissions and the cost of external damage of carbon emissions are designed from the aspects of confirmation, measurement and accounting. Assignment is calculated and allocated. Finally, combined with the current enterprise cost accounting situation, carbon dioxide emission reduction response and carbon emissions cost internal accounting design results, from the carbon emission costs. Carbon emissions trading and carbon tax three aspects of the related accounting, and according to the current situation from the form and content of carbon emissions cost disclosure advice.
【學(xué)位授予單位】：燕山大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F124.5;F275.3

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本文編號：1479998