【摘要】：隨著全球氣候的逐漸變暖、環(huán)境污染的日益加劇以及人為破壞對人類的生存和發(fā)展產(chǎn)生的巨大影響,“低碳”越來越受到大家的關(guān)注和重視。隨著《京都議定書》的簽訂,碳減排成了針對目前全球氣候變化的重要舉措,碳排放權(quán)成了一種有價值而又稀缺的特殊經(jīng)濟資源,碳排放權(quán)交易也日益活躍起來。碳排放權(quán)交易這一新興的事項必然需要從會計角度去記錄與監(jiān)督,從而促使了碳排放權(quán)會計的誕生,并且已經(jīng)成為了環(huán)境財務會計領(lǐng)域的前沿問題。因此碳排放權(quán)的屬性及其確認、計量和記錄的會計處理以及碳排放權(quán)信息披露也成為一個需要研究探討的問題。首先,本文分析了目前的國內(nèi)外低碳經(jīng)濟的環(huán)境大背景,較全面的回顧了國內(nèi)外關(guān)于碳排放權(quán)相關(guān)理論、碳排放權(quán)會計處理和信息披露以及碳貨幣的相關(guān)文獻。通過文獻收集與分析發(fā)現(xiàn)我國沒有形成適合自身情況的碳排放權(quán)會計核算和信息披露系統(tǒng),使本文研究具有可行性。同時,對碳排放權(quán)和碳貨幣相關(guān)理論深入分析,為本文研究奠定理論基礎(chǔ)。其次,通過分析碳排放權(quán)的性質(zhì),將碳貨幣應用于碳排放權(quán)的計量當中,對碳排放權(quán)的會計計量屬性分別界定,進行碳排放權(quán)的會計處理設(shè)計,然后設(shè)計碳排放權(quán)變動表,使碳排放權(quán)會計信息披露完整、透明。最后,以重慶鋼鐵有限責任公司作為案例,將設(shè)計的碳排放權(quán)會計處理方法應用于企業(yè),根據(jù)業(yè)務內(nèi)容逐筆編制會計分錄,然后編制企業(yè)碳排放權(quán)變動表。最后根據(jù)我國碳排放權(quán)的實際發(fā)展情況,對碳排放權(quán)市場建立及碳排放權(quán)在企業(yè)中的應用提出相關(guān)對策建議。
[Abstract]:With the gradual warming of the global climate, the intensification of environmental pollution and the great impact of human destruction on the survival and development of human beings, "low-carbon" has attracted more and more attention and attention. With the signing of the Kyoto Protocol, carbon emission has become an important measure aimed at the current global climate change, and carbon emission rights have become one kind. Carbon emission trading is also increasingly active in the special economic resources of value and scarcity. The emerging issue of carbon emission trading is bound to be recorded and supervised from the accounting point of view, thus promoting the birth of carbon emission accounting, and has become a frontier issue in the field of environmental finance. Therefore, the property of carbon emission rights is the attribute of carbon emission. As well as its confirmation, accounting treatment for measurement and record and disclosure of carbon emission rights, the disclosure of carbon emission rights has also become a problem that needs to be discussed. Firstly, this paper analyzes the current environmental background of low carbon economy at home and abroad, and a comprehensive review of the relevant theories about carbon emission rights at home and abroad, accounting treatment and disclosure of carbon emission and carbon goods and carbon goods. Through literature collection and analysis, it is found that China has not formed a carbon emission accounting accounting accounting and information disclosure system suitable for its own situation, which makes this study feasible. At the same time, the theory of carbon emission and carbon money related theory is analyzed, and the theoretical basis for this study is laid. Secondly, through the analysis of carbon emission rights. The carbon currency is applied to the measurement of carbon emission rights, the accounting measurement attributes of carbon emission rights are defined separately, the accounting treatment design of carbon emission rights is carried out, and then the carbon emission rights change table is designed to make the carbon emission rights accounting information complete and transparent. Finally, the carbon emission of Chongqing iron and Steel Co. Ltd. is taken as a case, and the carbon emission is designed. The right accounting treatment method is applied to the enterprise. The accounting entries are compiled according to the business content, and then the change table of carbon emission rights is compiled. Finally, according to the actual development of carbon emission rights in China, the relevant countermeasures and suggestions are put forward for the establishment of carbon emission market and the application of carbon emission right in the enterprise.
【學位授予單位】：燕山大學
【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：2158430