本文選題：碳排放 + 碳排放會計�。� 參考：《華北電力大學》2016年碩士論文

【摘要】：近年來,霧霾頻頻發(fā)生,空氣狀況日益惡化,碳排放問題成為環(huán)境治理的重點。為保證空氣質(zhì)量,保障人民生活,各國相繼發(fā)動政治和市場的雙重力量,以降低碳排放總量為目的,以經(jīng)濟交易為手段,賦予碳排放商品屬性,使企業(yè)和個人產(chǎn)生的碳足跡數(shù)據(jù)化,責任化。由此,企業(yè)碳排放信息的需求日益高漲,當前社會責任報告或可持續(xù)發(fā)展報告中對碳排放問題的籠統(tǒng)表述已經(jīng)無法滿足低碳經(jīng)濟的要求。碳排放經(jīng)濟時代的到來既是機遇又是挑戰(zhàn),會計服務(wù)于企業(yè)經(jīng)濟事項,碳排放市場的發(fā)展使碳排放會計應(yīng)運而生。然而,目前國際上并未出臺完備可操作的碳排放會計核算準則,我國也尚未形成統(tǒng)一的碳排放會計規(guī)范,碳排放會計研究仍處于探索階段。同時,碳排放會計實務(wù)操作缺乏理論指導,造成企業(yè)的碳排放會計處理多樣化,碳排放信息可比性差,企業(yè)碳排放會計信息需求和供給之間出現(xiàn)嚴重的不平衡。面對日新月異的低碳經(jīng)濟發(fā)展模式,傳統(tǒng)會計核算體系的局限性越來越明顯,探索適合我國實際發(fā)展情況的碳排放會計模式,合理反映包含碳排放信息的企業(yè)經(jīng)濟效益,成為企業(yè)適應(yīng)碳排放市場高速運轉(zhuǎn)的必要條件。本文在梳理相關(guān)碳排放會計模式文獻的基礎(chǔ)上,結(jié)合碳排放經(jīng)濟理論,碳排放會計理論,碳排放會計模式理論對企業(yè)碳排放會計模式展開研究。針對企業(yè)碳排放的特殊性、復雜性,碳排放會計的目標,會計模式的內(nèi)涵、分類和選擇原則,做出企業(yè)碳排放會計基本模式選擇。在此基礎(chǔ)上,深入研究企業(yè)具體的碳排放會計確認模式、碳排放會計計量模式和碳排放會計報告模式。企業(yè)碳排放會計確認模式詳細講述碳排放會計確認的內(nèi)涵、范圍和賬戶設(shè)置,建議增設(shè)“生產(chǎn)性碳排放”和“投資性碳排放”兩個會計科目進行碳排放會計的確認;企業(yè)碳排放會計計量模式包括企業(yè)碳排放會計模式的初始計量、后續(xù)計量、碳排放會計的重分類和處置,并輔以HG集團的碳排放業(yè)務(wù)做實例分析,豐富研究的理論內(nèi)容;碳排放會計報告模式中指出企業(yè)碳排放信息披露的必要性、風險和收益,建議企業(yè)碳排放會計報告采取對外四表兩注,對內(nèi)編制碳排放會計信息管理表的披露模式。最后,總結(jié)本文研究內(nèi)容,提出論文研究的局限性。基于此研究,以期能充實我國碳排放會計模式的理論基礎(chǔ),為我國企業(yè)碳排放會計的實務(wù)開展提供參考,幫助企業(yè)早日實現(xiàn)會計上可操作、可記錄的節(jié)能減排、清潔發(fā)展。
[Abstract]:In recent years, smog occurs frequently, the air condition is worsening day by day, carbon emission problem becomes the focus of environmental control. In order to ensure air quality and people's livelihood, countries have mobilized political and market forces to reduce the total amount of carbon emissions for the purpose of economic trading as a means to attribute carbon emissions commodities. The carbon footprint generated by enterprises and individuals is digitized and responsible. As a result, the demand for carbon emission information of enterprises is increasing, and the general description of carbon emissions in the current social responsibility report or sustainable development report can no longer meet the requirements of low-carbon economy. The arrival of carbon emission economy is both an opportunity and a challenge. Accounting serves the economic affairs of enterprises, and the development of carbon emission market makes carbon accounting emerge as the times require. However, at present, there is not a complete and operable accounting standard for carbon emissions in the world, and China has not yet formed a unified accounting standard for carbon emissions, and the study of carbon emissions accounting is still in the exploratory stage. At the same time, the lack of theoretical guidance in the practice of carbon emissions accounting results in diversification of carbon accounting treatment, poor comparability of carbon emission information, and serious imbalance between demand and supply of carbon accounting information. In the face of the rapid development of low-carbon economy, the limitation of traditional accounting system is becoming more and more obvious. In order to reflect the economic benefits of enterprises which contain carbon emission information, the paper explores the carbon emission accounting model which is suitable for the actual development of our country. It has become a necessary condition for enterprises to adapt to the high speed operation of carbon emission market. On the basis of combing the relevant literatures of carbon emission accounting model and combining with the economic theory of carbon emissions, this paper studies the carbon accounting model of enterprises based on the theory of carbon emission accounting model. Aiming at the particularity and complexity of enterprise carbon emission, the aim of carbon emission accounting, the connotation, classification and selection principle of accounting mode, the basic mode selection of enterprise carbon emission accounting is made. On this basis, the specific accounting recognition model of carbon emissions, the carbon emission accounting measurement model and the carbon emission accounting reporting model are deeply studied. The recognition mode of enterprise carbon emission accounting describes the connotation, scope and account setting of carbon emission accounting recognition in detail. It is suggested that two accounting subjects, "productive carbon emissions" and "investment carbon emissions", should be added to confirm carbon emissions accounting. The enterprise carbon emission accounting measurement model includes the initial measurement of the enterprise carbon emission accounting model, the follow-up measurement, the carbon emission accounting re-classification and disposal, and the example analysis of the carbon emission business of HG Group, which enriches the theoretical content of the research. The carbon emission accounting report mode points out the necessity, risk and income of carbon emission information disclosure in enterprises. It is suggested that the carbon emission accounting report should adopt the external four statements and two notes, and make the internal disclosure mode of carbon emission accounting information management statement. Finally, this paper summarizes the content of the study and puts forward the limitations of the paper. Based on this research, we hope to enrich the theoretical basis of carbon emission accounting model in our country, provide reference for the practice of carbon emission accounting in Chinese enterprises, and help enterprises to realize the accounting operation, record energy saving and emission reduction, clean development as soon as possible.
【學位授予單位】：華北電力大學
【學位級別】：碩士
【學位授予年份】：2016
【分類號】：F275

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本文編號：2063010