碳会计理论若干问题研究

【作者】 毕铭悦；

【导师】 张勇；

【作者基本信息】 贵州财经大学 ， 会计学， 2012， 硕士

【摘要】 近年来，随着全球气候变暖以及人们对于低碳经济认识程度的加深，低碳经济正成为一种新的经济发展模式。2011年11月28日至12月9日，《联合国气候变化框架公约》缔约方在南非德班召开了第17次会议，大会旨在寻求推进《联合国气候变化框架公约》、《京都议定书》以及2007年12月13日达成的巴厘岛行动计划、2010达成的坎昆协定。经过2周艰难的谈判，大会通过决议，建立德班增强行动平台特设工作组，决定实施《京都议定书》第二期承诺并启动了绿色气候基金，要求尽快建立董事会，完成相关的法律和运行原则。这一基金规定，从2013年到2020年，发达国家每年要向发展中国家提供1000亿美元，用于帮助发展中国家适应和减缓气候变化。在《京都议定书》框架下，发达国家和发展中国家的责任义务虽有不同，但是在应对气候问题上永不能忘记公平的前提，坚持“共同但有区别的责任”的原则。因此，中国应认清目前所处的低碳经济环境，从各个方面做好应对措施，着手准备其带来的机遇与挑战。在低碳经济的背景下，从会计视角分析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通过对“碳会计”理论内涵的详细分析与对碳会计理论体系的构建进行深入的探讨，研究碳会计相关概念、核算原则、对象及内容、确认与计量以及信息披露等碳会计理论若干问题；以贵州煤炭能源企业案例进行研究分析，提出有针对性的应用策略；最终得出对发展碳会计理论若干问题研究的结论及建议，旨在更好、更有效地指导开展低碳经济活动的企业，并在一定程度上为以后构建我国碳会计理论体系进行铺垫；只有厘清碳会计的相关概念及内容框架，明确碳会计的研究现状及问题，才能建立适合我国企业现实需要的碳会计核算体系。本文主要贡献和创新之处可以归纳为：以碳会计理论若干问题为视角，角度新颖，紧跟会计的最新理论前沿；重点研究碳会计理论的制度背景和理论、核算体系、信息披露、应用策略等若干会计核心问题；研究方法采用规范研究和案例研究相结合的方式，基于国内外碳会计相关文献，对其重要理论关注点进行分类评述，并从以独特视角从制度背景、学科基础分析碳会计的产生与发展；提出六大会计要素的分类方式具有独特性，同时碳会计信息披露与报表设计对构建碳会计概念框架和核算体系有重要的意义。更多还原

【Abstract】 The emission of greenhouse gases, particularly carbon dioxide, and theconsequent potential for climate change are the focus of increasing internationalconcern. Low carbon economy is becoming a new model of economic development.In2011, the Parties to the United Nations Framework Convention on Climate held inDurban, South Africa 17th meeting, the General Assembly seeks to promote theUnited Nations Framework Convention on Climate, Kyoto Protocol and“Baliroadmap”resolution as well as to reach the Bali Action Plan in 2010 reached CancunAgreement. After two weeks of difficult negotiations, the General Assembly adopteda resolution, decided to implement the second phase of the Kyoto Protocolcommitments and launched a Green Climate Fund, as soon as possible to establish theBoard of Directors to complete the relevant laws and run principles. The provisions ofthis fund, from 2013 to 2020, the developed countries provide $ 100 billion each yearto developing countries to help them adapt to and mitigate climate change.In the framework of the Kyoto Protocol, although the obligations of developedand developing countries, but in response to the climate problem can never forget theprinciple of fairness adhere to the principle of common but differentiatedresponsibilities. Therefore, China should recognize the economic environment inwhich low-carbon, prepared to deal with all aspects of measures to begin to preparethe opportunities and challenges it brings.In the context of a low carbon economy, analysis of a new model of economicdevelopment gave birth to carbon accounting which is an important branch of theenvironmental accounting. In order to meet the needs of the carbon accounting, theFASB and IASB is in multilateral cooperation about the development of carbonaccounting rules. They has not yet introduced a complete, actionable guidelines. Onthe basis of existing research, this paper attempts to make clear about the relatedconcept of carbon accounting, accounting principles, objects and content, recognitionand measurement of a number of issues of carbon accounting theory research.Detailed analysis of the theoretical meaning of carbon accounting in-depthdiscussion of the construction of the theory of carbon accounting system to study theconcept of carbon accounting theory, accounting objects, special assumptions, issuesconfirmation and disclosure of information content; Guizhou coal energy enterprise asan example to select the appropriate case study analysis, targeted application strategy;eventually draw the conclusions and recommendations on the development of carbon accounting theory, to better, more effective guidance to carry out low-carboneconomic activities of enterprises and built for the future of China’s carbonaccounting theoretical system to pave the way to a certain extent. Only to clarify thecarbon accounting concepts and framework, the current situation and problems ofexplicit carbon accounting in order to build a carbon accounting system suitable forthe practical needs of Chinese enterprises.更多还原