本文選題：低碳經(jīng)濟(jì)　切入點(diǎn)：環(huán)境成本　出處：《吉林財(cái)經(jīng)大學(xué)》2016年碩士論文　論文類型：學(xué)位論文

【摘要】：隨著改革開放以來,在這幾十年的發(fā)展過程中,我國的經(jīng)濟(jì)水平在飛速的提高,并且取得了備受矚目的經(jīng)濟(jì)成果。但是在經(jīng)濟(jì)發(fā)展的同時,也出現(xiàn)了諸如環(huán)境污染、氣候變化等環(huán)境問題�，F(xiàn)如今,全球各地都在倡導(dǎo)低碳經(jīng)濟(jì)、走低碳環(huán)保的可持續(xù)發(fā)展道路,所以企業(yè)必須采取一些措施來計(jì)量環(huán)境污染的相關(guān)代價,因此環(huán)境成本就此產(chǎn)生。在我國,環(huán)境成本會計(jì)的發(fā)展已經(jīng)有20多年了,在此期間很多專家學(xué)者對此做出了研究。環(huán)境的變化同時影響著環(huán)境成本會計(jì)的變化和發(fā)展,因此,在低碳經(jīng)濟(jì)被大力發(fā)展的今天,我們對環(huán)境成本會計(jì)的研究也要進(jìn)入一個新的過程。在低碳經(jīng)濟(jì)的背景之下,本文對低碳經(jīng)濟(jì)下的企業(yè)環(huán)境成本核算進(jìn)行了研究。本文以低碳經(jīng)濟(jì)為視角具有相關(guān)的現(xiàn)實(shí)意義和理論意義。首先,研究環(huán)境成本的核算問題有助于企業(yè)關(guān)注自身對環(huán)境的污染,承擔(dān)起應(yīng)付的社會責(zé)任,也能以此提高自己的競爭實(shí)力,非常利于將環(huán)境成本會計(jì)核算應(yīng)用于實(shí)際的工作中,因此也能加快我國環(huán)境成本會計(jì)的發(fā)展。其次,研究低碳經(jīng)濟(jì)下的環(huán)境成本核算能夠完善和豐富我國環(huán)境成本會計(jì)的理論基礎(chǔ),在未來制定成本會計(jì)準(zhǔn)則的時候能夠以此為借鑒。本文第一章是引言部分,主要介紹了文章的研究背景、研究意義和國內(nèi)外研究現(xiàn)狀,研究內(nèi)容和方法等。第二章對低碳經(jīng)濟(jì)下環(huán)境成本概述,探討了低碳經(jīng)濟(jì)下環(huán)境成本的界定、環(huán)境成本的特征和環(huán)境成本的分類。第三章闡述了低碳經(jīng)濟(jì)下環(huán)境成本核算的相關(guān)理論,介紹了低碳經(jīng)濟(jì)下環(huán)境成本確認(rèn)、計(jì)量、歸集和分配,以及環(huán)境成本的信息披露。第四章選取了一家鋼鐵企業(yè)進(jìn)行案例分析,之所以選擇鋼鐵企業(yè)是因?yàn)槲覈h(huán)境保護(hù)的重點(diǎn)工作之一就是嚴(yán)格控制鋼鐵企業(yè)的高度碳排放和對環(huán)境產(chǎn)生的大量污染。本文對2014年A公司發(fā)生的相關(guān)環(huán)境業(yè)務(wù)進(jìn)行了分析,進(jìn)一步驗(yàn)證了上述章節(jié)中關(guān)于環(huán)境成本確認(rèn)與計(jì)量、歸集與分配等相關(guān)理論的實(shí)用性和可操作性。最后第五章提出低碳經(jīng)濟(jì)下完善企業(yè)環(huán)境成本核算的相關(guān)建議。
[Abstract]:Along with the reform and opening up, in the development process of these decades, the economic level of our country is increasing rapidly, and has obtained the economic achievement that attracts much attention. However, along with the economic development, also appeared such as the environmental pollution. Climate change and other environmental issues. Today, the world is advocating a low-carbon economy, low-carbon sustainable development path, so companies must take some measures to measure the related costs of environmental pollution. Therefore, environmental cost has come into being. In our country, the development of environmental cost accounting has been more than 20 years, during which many experts and scholars have studied it. The change of environment also affects the change and development of environmental cost accounting. With the development of low-carbon economy, our research on environmental cost accounting is also entering a new process. This paper studies the environmental cost accounting of enterprises in low-carbon economy. This paper has relevant practical and theoretical significance from the perspective of low-carbon economy. The study of environmental cost accounting is helpful for enterprises to pay attention to their own pollution to the environment, to assume the social responsibility, to improve their competitive strength, and to apply environmental cost accounting to practical work. Therefore, it can also accelerate the development of environmental cost accounting in China. Secondly, the study of environmental cost accounting in low-carbon economy can improve and enrich the theoretical basis of environmental cost accounting in China. The first chapter of this paper is the introduction part, which mainly introduces the research background, the significance of the research and the current situation of the research at home and abroad, the first chapter of this paper mainly introduces the background of the research, the significance of the research and the current situation of the research at home and abroad. Chapter two summarizes the environmental cost in low-carbon economy and discusses the definition of environmental cost in low-carbon economy. The characteristics of environmental cost and the classification of environmental cost. Chapter three describes the theory of environmental cost accounting in low-carbon economy, and introduces the recognition, measurement, collection and distribution of environmental cost in low-carbon economy. And the disclosure of environmental costs. Chapter 4th selected a steel enterprise for a case study. The reason for choosing iron and steel enterprises is that one of the key tasks of environmental protection in China is to strictly control the high carbon emissions of iron and steel enterprises and a large amount of pollution to the environment. It further verifies the practicability and maneuverability of the related theories of environmental cost recognition and measurement, aggregation and distribution in the above chapters. Finally, the 5th chapter puts forward some suggestions on how to improve the environmental cost accounting of enterprises in low carbon economy.
【學(xué)位授予單位】：吉林財(cái)經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2016
【分類號】：F275

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