我国碳排放权会计确认与计量研究

发布时间：2018-03-11 10:25

本文选题：碳排放权　切入点：交易机制　出处：《中国财政科学研究院》2017年硕士论文　论文类型：学位论文

【摘要】：近年来,随着经济的迅速发展,全球气温在逐渐升高,引发一系列社会、政治、地理等问题,受到全世界人民的广泛关注。如今,全球人民都意识到要想阻止气候变暖,实现低碳经济发展,唯一一条途径乃是走可持续发展的道路。鉴于此,《联合国气候变化框架公约》(简称《公约》)和《京都议定书》(简称《议定书》)应运而生。此后,碳排放权交易便在美日和欧盟国家推广开来。为了应对碳排放权交易市场发展的需要,碳排放权会计作为一种管理活动应运而生,旨在控制碳排放权交易,反映企业碳排放权经营管理的效率和效果,满足利益相关者决策及政府承诺减排的要求。本文首先阐述了碳排放权交易会计的国内外研究现状、相关概念以及经济学相关理论,随后分析了碳排放权交易的会计确认与计量相关问题。最后对全文的研究内容进行归纳总结,针对碳排放权的具体处理提供建议。国内外学者对于如何确认碳排放权主要持以下几种观点,将碳排放权确认为存货,金融资产或者无形资产;在计量方面,主要有历史成本和公允价值两种属性。本文认为,碳排放权不代表从第三方获取现金的权利,不能确认为金融资产;排放权并没有有形消耗和生产过程,不属于存货;是否取得排放权并不影响企业生产,但许可证是企业生产经营的必要前置条件,因而也不确认为无形资产。碳排放权是企业最后将奉行交付与其碳排放量相称的排放权的义务,它与排放交易规划下产生的义务相关联。碳排放权不同于现存的任何资产类别,因此应单独归类于一种新型资产。对于从政府无偿取得的排放权的配额,因其不符合资产的确认条件而不应做会计处理。对碳排放权建议统一采用公允价值计量,因为它比成本计量能更好地反映其经济实质。通过对碳排放权确认与计量问题的研究,统一碳排放权会计处理问题,不仅有助于社会公众了解企业的全貌和真实情况,评价企业环境保护相关的社会责任履行情况和经营管理行为,进而评价企业的长期战略。同时为国际上碳排放权的会计处理问题提供有益的借鉴。
[Abstract]:In recent years, with the rapid development of the economy, the global temperature is rising gradually, causing a series of social, political, geographical and other problems, which are widely concerned by people all over the world. Now, people all over the world are aware of the need to prevent climate change. The only way to achieve low-carbon economic development is to follow the path of sustainable development. In view of this, the United Nations Framework Convention on Climate change (UNFCCC) and the Kyoto Protocol (Kyoto Protocol) came into being. Carbon trading has been promoted in the United States, Japan and the European Union. In order to meet the needs of the development of the carbon trading market, carbon emissions accounting has emerged as a management activity aimed at controlling carbon trading. It reflects the efficiency and effect of carbon emission rights management in enterprises, and meets the requirements of stakeholders' decision-making and government commitment to reduce emissions. Firstly, this paper describes the domestic and foreign research status, related concepts and economics related theories of carbon emissions trading accounting. Then it analyzes the accounting recognition and measurement of carbon emissions trading. Domestic and foreign scholars hold the following views on how to confirm carbon emission rights, and recognize carbon emission rights as stocks, financial assets or intangible assets. This paper holds that carbon emission rights do not represent the right to obtain cash from third parties and cannot be recognized as financial assets, that emission rights do not have tangible consumption and production process, and do not belong to inventory. The acquisition of emission rights does not affect the production of the enterprise, but permits are a necessary precondition for the production and operation of the enterprise and are therefore not recognized as intangible assets. Carbon emission rights are the obligations that the enterprise will ultimately pursue in delivering emission rights commensurate with its carbon emissions, It is linked to obligations arising under emissions trading programmes. Carbon emission rights are different from any existing asset class and should therefore be classified separately as a new type of asset. It should not be treated as accounting because it does not meet the requirements for recognition of assets... The proposed uniform use of fair value measures for carbon emission rights, as it better reflects its economic essence than cost measurement. Through research on the recognition and measurement of carbon emission rights, The harmonization of accounting for carbon emission rights will not only help the public to understand the whole and true situation of the enterprise, but also evaluate the performance of social responsibility and management behavior related to the environmental protection of the enterprise. Then it evaluates the long-term strategy of the enterprise and provides a useful reference for the international accounting of carbon emission rights.
【学位授予单位】：中国财政科学研究院
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F275;F832.5;X196

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