【作者】 林银良；

【导师】 张白玲；

【作者基本信息】 集美大学 ， 会计学， 2011， 硕士

【摘要】 随着全球气候变暖,低碳经济正成为一种新的经济发展模式。新的经济发展模式催生了环境会计的一个重要分支——碳会计。为满足碳会计核算的需要,美国财务会计准则委员会和国际会计准则理事会正为制定碳会计核算准则进行多方合作,但是截止目前,尚未出台完整、可操作的相关准则。本文试图在现有研究的基础上,进行碳会计核算体系构建的探索研究。根据多数学者的观点,碳会计包括碳排放会计和碳固会计。其中,碳排放会计又可分为:碳排放权交易会计、碳排放成本会计和碳税会计等。目前,国内外学者的研究重点主要集中在碳排放权交易会计,而碳排放成本会计和碳固会计的研究相对薄弱。本文主要针对碳会计中的碳排放权交易会计以及目前相对薄弱的碳排放成本会计和碳固会计展开研究。在碳排放权交易的会计核算上,重点阐述了碳排放权交易的核算现状及其存在问题,分析难以统一碳排放权交易会计核算准则的原因,针对碳排放权交易会计核算存在的问题,根据碳排放权交易类型的不同以及企业取得碳排放权目的的不同,设置“碳排放权”账户,下设“自用”和“出售”两个明细科目,探索合理反映碳排放权交易的计量属性和信息披露方法。然后,对碳排放成本的确认、计量进行研究。最后,根据企业碳固方法的不同,尝试性地提出了一套分别适用于生物碳固、物理碳固和化学碳固的会计核算和信息披露方法。更多还原

【Abstract】 As global warming has become truth, low carbon economy is developping as a new economic model,which gives rise to carbon accounting,a new blanch of environment accounting.In order to satisfy with the necessity of carbon accounting,FASB and IASB are working jointly to make uniform carbon accounting standards.However, integrated and operational standards have not appeared so far. Accordingly, this paper intends to build carbon accounting system on the basis of previous carbon accounting research.Most researchers approve that carbon accounting consists of carbon emission accounting and carbon sequestration accounting,especially,carbon emission accounting has three major components:carbon trading accounting,carbon cost accounting and carbon tax accounting et,al.At present,most researchers from home and abroad are focusing on carbon trading accounting,the research on carbon cost accounting and carbon sequestration accounting is not enough.This paper majorly makes a research of carbon trading accounting ,carbon cost accounting and carbon sequestration accounting of carbon accounting.Studying of carbon trading accounting begins with the introduction of the accounting situation and problems of carbon trading,and then analyzes the reasons for why it is hard to make uniform carbon trading accounting standards.And the in the light of problems exist in the carbon trading accounting,setting up the account of“carbon rights”and two specific accounts:“For using”and“For selling”,exploring reasonable measurement and disclosure method to account carbon trading.Additionally,this paper makes a research of the recognition and measurement of carbon cost.Last but not least, this paper attempts to supply respective methods for recognizing,measuring,and disclosing for different methods of carbon sequestration: biophysical sequestration,physical sequestration and chemical sequestration.更多还原