企业碳排放权的会计核算分析

科技大学

毕业论文

题目企业碳排放权的会计核算分析院、系(部) 管理学院经济管理与贸易系专业及班级会计0801班

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论文题目：企业碳排放权的会计核算分析

专业：会计学

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摘要

全球变暖是人类面临的共同问题，随着人类的关注程度增加，低碳经济的深入人心。2005年，《京都议定书》正式生效，碳排放权成为了一种有价值的稀缺资源，关于碳排放权以及交易的会计核算迅速的发展。目前我国的碳交易量是世界上最大的，仅局限于向发达出售而获取利益，可是我国的会计准则目前还没有对碳排放权交易的确认、后续计量以及处置等作出明确的规定，所以，碳排放权的处理一直以来都是备受关注的话题。

本文通过查阅国外碳排放权财务会计处理等问题的研究，梳理一些学者的观点，并依据国际会计准则和中国企业会计准则的规定。在上述研究为基础的条件下，结合我国目前的碳排放权的现状，就性质、初始计量、后续计量、处置等方面，运用定性分析和

案例分析的方法对碳排放权的会计核算进行研究，分析出适合我国经济发展体制的碳排放权会计核算和计量，最后做出总结，并展望在低碳经济下碳排放权，以此完善我国碳排放权会计核算这方面的不足，促进经济的发展。

[关键词]碳排放权初始计量后续计量处置

[论文类型]应用型

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Major: Accounting

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ABSTRACT

Global warming is a common problem facing the human race.As the degree of human attention increased.Low-carbon economy rooted.In 2005, The Kyoto Protocol entered into force.Carbon emissions have become a valuable and scarce resources.On development of carbon emissions as well as the accounting treatment for transactions quickly.At present, China's carbon trading is the largest country in the world.Only

limited to the least developed countries benefit sale.There is no Chinese accounting standards confirmed for carbon emissions trading, follow-up measures,as well as make clear provision for disposal.So the carbon emissions of the right to deal with has always been a topic of concern.

This article by looking up the domestic and foreign research on carbon emissions, such as financial accounting, picking some scholars view, and based on international accounting standards and the requirements of Chinese accounting standards for business enterprises. In above research for Foundation of conditions Xia, combination in China currently of carbon emissions right of status, on nature, and initial measurement, and follow-up measurement, and disposal, area, using qualitative analysis and case analysis of method on carbon emissions right of accounting for research, analysis out for in China economic development system of carbon emissions right accounting and measurement, last made summary, and prospect in low carbon economic Xia carbon emissions right, to this perfect in China carbon emissions right accounting this area of insufficient, promote economic of development.

[Key words] Carbon emissions Initial measurement

Follow-up measurement Disposal

[Paper Type] Applied

目录

1.绪论 (6)

1.1国外研究现状综述 (7)

1.1.1 国外研究现状 (7)

1.1.2 国研究现状 (8)

1.3研究目的及意义 (9)

1.4研究思路及方法 (10)

2.碳排放权的理论基础 (10)

2.1碳排放权的界定 (10)

2.2碳排放权的性质 (11)

2.3碳排放权核算标准 (13)

3.碳排放权的会计处理研究 (15)

3.1碳排放权的初始计量 (16)

3.2碳排放权的后续计量 (18)

3.3碳排放权的处置 (20)

4.案例分析 (22)

5.结论 (25)

参考文献 (27)

致 (30)