【摘要】：近年來(lái)，溫室氣體的排放導(dǎo)致了全球氣候不斷惡化，同時(shí)也威脅著人類的生存環(huán)境。而研究發(fā)現(xiàn)，碳排放是導(dǎo)致溫室氣體產(chǎn)生的主要來(lái)源，這也被國(guó)家和企業(yè)所關(guān)注，由此環(huán)境會(huì)計(jì)學(xué)科的分支----碳排放會(huì)計(jì)產(chǎn)生了。但是，目前碳排放會(huì)計(jì)還處于初步研究階段，其可查閱的文獻(xiàn)資料還比較少，而且目前的研究范圍和方向也主要是集中在碳排放權(quán)交易的會(huì)計(jì)處理及會(huì)計(jì)準(zhǔn)則方面，，而碳排放會(huì)計(jì)信息披露方式的研究還是一個(gè)新的研究領(lǐng)域，所以本文主要對(duì)碳排放會(huì)計(jì)信息的披露方式進(jìn)行深入研究。 本文在可持續(xù)發(fā)展理論、信息不對(duì)稱理論和交易費(fèi)用理論的指導(dǎo)下，采用理論分析和規(guī)范分析相結(jié)合的研究方法，對(duì)我國(guó)2010年上市的資源型企業(yè)碳排放會(huì)計(jì)信息披露的現(xiàn)狀進(jìn)行描述性統(tǒng)計(jì)，包括資源型企業(yè)碳排放會(huì)計(jì)信息披露的比例、披露內(nèi)容及披露方式。通過(guò)對(duì)現(xiàn)狀的統(tǒng)計(jì)分析，本文發(fā)現(xiàn)目前我國(guó)資源型企業(yè)碳排放會(huì)計(jì)信息披露方式還存在很多問(wèn)題，于是，針對(duì)披露所存在的問(wèn)題和企業(yè)的實(shí)地情況，設(shè)計(jì)了適合我國(guó)資源型企業(yè)碳排放會(huì)計(jì)信息披露的方式，即重污染資源型企業(yè)采用獨(dú)立報(bào)告的方式進(jìn)行披露，非重污染行業(yè)的資源型企業(yè)采用補(bǔ)充報(bào)告的方式。最后通過(guò)案例分析法驗(yàn)證了本文所設(shè)計(jì)的資源型企業(yè)碳排放會(huì)計(jì)信息披露方式的可行性和科學(xué)性。
[Abstract]:In recent years, greenhouse gas emissions have led to the deterioration of the global climate, but also threatened the human environment. The research found that carbon emission is the main source of greenhouse gas production, which is also concerned by the country and enterprises, which is the branch of environmental accounting-carbon emissions accounting. However, at present, the accounting for carbon emissions is still in the preliminary research stage, and the literature available for reference is still relatively small. Moreover, the scope and direction of current research are mainly focused on the accounting treatment and accounting standards of carbon emissions trading. However, the research of carbon emission accounting information disclosure is still a new research field, so this paper mainly studies the way of carbon emissions accounting information disclosure. Under the guidance of sustainable development theory, information asymmetry theory and transaction cost theory, this paper adopts the research method of combining theoretical analysis with normative analysis. The current situation of carbon emission accounting information disclosure of resource-based enterprises listed in China in 2010 is described, including the proportion of carbon emission accounting information disclosure, the content and the way of disclosure of carbon emissions accounting information of resource-based enterprises. Through the statistical analysis of the present situation, this paper finds that there are still many problems in the way of carbon accounting information disclosure of resource-based enterprises in our country, so, aiming at the problems of disclosure and the actual situation of enterprises, The way of carbon emission accounting information disclosure for resource-based enterprises in our country is designed, that is, heavy-polluting resource-based enterprises use independent reports and non-heavily polluted resource-based enterprises adopt supplementary reports. Finally, the feasibility and scientific nature of the carbon accounting information disclosure method of resource-based enterprises are verified by case analysis.
【學(xué)位授予單位】：西安石油大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F275.2;F205

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