周璐-全面深化改革背景下碳排放权交易会计问题探讨.docVIP

--*-+------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- 南 京 师 范 大 学 毕 业 设 计（论 文） （ 2014 届） 题 目： 全面深化改革背景下 碳排放权交易会计问题探讨 学 院： 金陵女子学院 专 业： 财务管理专业 姓 名： 周 璐 学 号： 指导教师： 陈 文 军 南京师范大学教务处 制 摘 要 随着全球环境问题的日益突出，各国政府和人民开始逐渐重视控制温室气体的排放，我国在全面深化改革的背景下，也采取了一系列的措施以促进低碳经济的发展。近年来，会计学界、相关机构及协会纷纷对温室气体排放所引起的会计问题展开理论研究和实务探讨，并取得了一定的进展。本文通过查阅研究国内外碳排放权财务会计处理等问题的相关资料，梳理一些学者的观点，结合我国目前的碳排放权的现状，就性质确认、会计计量、处置等方面，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办法，最后做出总结，从而为我国相关会计准则的制定提供参考。 【关键词】 全面深化改革 碳排放权 会计处理 Abstract With the global environmental issues have become increasingly prominent, governments and people began to pay attention to control greenhouse gas emissions, under the background of comprehensively deepening reforms in our country, China has taken a series of measures to promote the development of low carbon economy. In recent years, the accounting profession and relevant institutions and associations have on greenhouse gas emissions caused by the accounting problems on theory research and practice discussion, and some progress has been made. In this paper, by referring to the domestic and foreign research data related to carbon emissions accounting problems, combing the views of some scholars, combining with the present situation of our countrys carbon emissions, the author does some research on accounting of carbon emissions about character recognition, accounting measurement, disposal, etc., analysis of the carbon emissions accounting and measurement method which is suitable for the development of our country’s economy system, finally make a summary, thus to provide reference for the establishment of relevant accounting standards in our country. 【Keywords】 Comprehe