【作者】 张小有；

【导师】 刘俊昌；

【作者基本信息】 北京林业大学 ， 林业经济管理， 2013， 博士

【摘要】 随着各个国家科技与社会环境的不断发展和变化、全球人口和经济规模的持续增长等,随之而来的生态和环境问题也日益凸显。目前,中国的能源结构是以高碳的化石燃料为主,而高碳的化石能源对我国能源问题的发展具有较大的影响力,也决定了我国经济发展的“高碳模式”,但清洁能源的使用是未来发展的重要趋势。碳排放权如何认定以及在碳交易市场上如何运作,成为了会计领域的一大新问题,碳排放权交易所涉及到的会计问题,是一个较为复杂的深刻的难题,也是不可回避的一大重点问题。论文基于森林碳汇的视角探讨林业企业碳会计核算与实践,对林业企业碳固产生的碳排放空间进行核算,并对碳排放权进行一系列的研究,以图构建林业企业碳会计核算框架,通过这样一系列的积极措施,为碳排放问题提供更多有效的建议。首先,论文在相关理论基础上提出了森林碳汇视角下林业企业碳会计的基本框架。碳排放权交易市场环境包括国际碳排放权交易市场与我国碳排放权交易市场。论文重点分析了基于Cheng模型碳排放权交易机制经济效应的实证,借鉴Cheng研究影响分析的模型分析碳排放权交易对中国经济的影响,采用引入碳税后的经济指标预测值做模拟计算,并比较得出两者的差异和特性。通过模型分析可以得知溯往原则对中国各行业的碳排放权分配都非常适当且具有良好的效果。结合以往排放权的比重,对排放权的比重进行分配具有明显的正面改善作用,以弥补引入碳减排技术带来的经济损失。在交易机制建立时,排放权配额的分配采用溯往原则,具有十分明确的现实意义。在此基础上,论文提出了森林碳汇视角下林业企业碳会计的相关概念与内容框架,概念框架包括了生物量、碳库、碳固、碳中和、碳信用、碳排放与碳足迹等。碳会计的内容框架包括了碳固会计、碳排放会计和碳排放权交易会计等。其次,论文提出了森林碳汇视角下林业企业碳会计的确认与计量。对林业企业碳会计资产要素的确认,企业只有对确认、计量及会计处理有了明确的认识与理解后,各项活动才能有条不紊地进行。重点探讨了森林碳汇视角下林业企业碳会计的确认,包括了碳固资产的确认与确认属性,碳排放权的确认与会计确认。然后提出了森林碳汇视角下林业企业碳会计的计量,包括了碳减排、碳固资产、碳信用资产的计量等。然后,论文探讨了森林碳汇视角下林业企业碳会计核算体系的构建。在构建原则中提出了森林生态效益补偿为核心、配比原则和划分收益性支出与资本性支出、货币计量属性与其他计量属性相结合的原则等。重点提出了森林碳汇视角下林业企业碳会计核算内容,包括了会计科目设置、会计确认基础和会计核算方法。同时对森林碳汇视角下林业企业碳会计信息质量上的要求进行了探讨。会计的完整性要求碳会计要包含许多层面的内容,才能算得上是全面的碳会计。最后,论文探讨了森林碳汇视角下林业企业碳会计信息的披露与会计处理的实践。借鉴了国际组织制定的碳信息披露内容,来阐述我国的碳信息披露问题,《温室气体议定书企业核算和报告准则》可作为参考来构想适合我国的披露框架。然后论文提出了森林碳汇视角下林业企业碳会计信息披露的内容,在碳会计信息表内报告的内容中,可以将会计要素分为涉碳资产和碳负债等,并在资产负债表和利润表中,对这部分内容进行详细的记录。然后分析了碳会计信息表外报告的内容。最后提出了森林碳汇视角下林业企业碳会计的实践,采用了某公司与英国公司共同合作实施的CDM造林项目,探讨了林业企业碳会计的相关处理。论文在查找和参考了大量相关资料和文献的基础上,将森林碳汇视角下林业企业的研究这一课题作为本文的研究重点,并就这一课题的研究价值和意义,细化碳汇所包含的一些重要概念,为我国制定碳会计准则提供了理论基础和方法借鉴,给出了一些对于碳会计的研究的思考方向和建议,以促进碳汇交易的持续发展,并对林业资源进行更为有效和彻底地利用。更多还原

【Abstract】 With the continuous development of the national science and technology and the social environment and changes, as well as the global population and economic scale growth, ecological and environmental problems have become increasingly prominent. At present, China’s energy structure is of high carbon fossil fuels, and development of high carbon fossil energy on China’s energy problem has greater impact, also determines the economic development of our country’s "high carbon" mode, but the use of clean energy is an important trend of development in the future. How to identify and carbon in the carbon market to operate, has become a new problem of accounting, accounting problems of carbon emissions exchange involved, is a more complex and profound problems, an important problem is unavoidable. The paper discusses accounting practice and accounting of forest carbon sink carbon forestry enterprises based on the perspective of accounting in forestry enterprises, carbon emissions from space, and a series of studies on carbon emissions, plans construction of forestry enterprises accounting framework carbon accounting, through such a series of positive measures, to provide more effective recommendations for carbon emission problem.Firstly, the paper puts forward the basic frame of forestry enterprise carbon accounting of forest carbon sequestration perspective based on the related theories. Carbon emissions trading market environment including the international carbon emissions trading market and China’s carbon emissions trading market. This paper focuses on the empirical analysis of Cheng model of carbon emissions trading mechanism based on the analysis of the economic effects, effects of carbon emissions trading in China’s economic analysis of studies on the effect of Cheng model, by introducing economic indicators of carbon tax forecasting value to do simulation calculation, and compares the difference and the two characteristics. Through the model analysis that the grandfathering allocation of emission rights to various industries in China, are very appropriate and has a good effect. Combined with the previous emissions proportion of emission rights, the proportion of the distribution has a positive effect, in order to compensate for the economic loss caused by the introduction of emission reduction technology. In the trading mechanism, allocation of emission rights by the grandfathering rule, has the practical significance is very clear. At the end of the paper, the concept and content of forestry enterprise carbon accounting framework from the perspective of the conceptual framework of forest carbon sequestration, including biomass, carbon storage, carbon sequestration, Tan Zhonghe, carbon credits, carbon emission and carbon footprint. The content framework of carbon accounting includes accounting, accounting for carbon sequestration carbon emissions and carbon emissions trading accounting etc..Secondly, the forestry enterprise carbon accounting confirmation and measurement of the forest carbon sink perspective. Confirmation of the forestry enterprise assets elements carbon accounting, enterprises only to confirm, measurement and accounting treatment with understanding clear, various activities to everything in good order and well arranged for. Focus on the confirmation of forestry enterprise carbon accounting of forest carbon sequestration perspective, including the confirmation of carbon fixed assets and confirm attribute, confirmation and accounting of carbon emissions confirmation. And then put forward the measurement of forest carbon sequestration forestry enterprise carbon accounting perspective, including carbon emission reduction, carbon sequestration, carbon credit assets and other assets.Then, the paper discusses the construction of forestry enterprise carbon accounting system from the perspective of forest carbon sequestration. The construction principle is put forward in the forest ecological benefit compensation as the core, the matching principle and revenue expenditure and capital expenditure, currency and other measurement attributes with the principle of combining. Focuses on the carbon accounting of forest carbon sequestration forestry enterprises from the perspective of content, including accounting subject, accounting basis and accounting methods. The forestry enterprise carbon accounting information quality from the perspective of forest carbon sequestration, accounting integrity requirements for carbon accounting must contain many aspects, can claim to be comprehensive carbon accounting.Finally, the paper discusses the carbon accounting information disclosure and the practice of forestry enterprises from the perspective of forest carbon sequestration. China can draw lessons from the contents of carbon disclosure made by international organization, to explore carbon disclosure problems,"the GHG protocol corporate accounting and reporting standards" can be used as a reference to a plan for disclosure framework in china. Then the paper presents the content of carbon accounting information disclosure of forestry enterprises from the perspective of the forest carbon sink, carbon accounting information table in the report, can be divided into accounting elements involved in Carbon Asset and carbon rights such as six categories, and in the balance sheet and income statement, a detailed record of this part. Then analyzed the carbon accounting information table of contents of the report. Finally, the practice of forestry enterprise carbon accounting of forest carbon sequestration perspective, using a company and Japan Inc jointly implemented CDM afforestation project, discusses the process of forestry enterprise carbon accounting.The reference in searching and a lot of related data and literature, the research of forest carbon sequestration forestry enterprise perspective as the research focus of this article, and the subject of value and significance of the study, some important concepts of refining carbon contained, and provides a theoretical basis and methods for the development of carbon accounting standards our reference, gives some research for carbon accounting thinking and suggestions to promote sustainable development, good carbon trading, and the forestry resources more effectively and completely by.更多还原