浅析碳排放权相关会计问题及对策.docVIP

本科生毕业论文 浅析碳排放权相关会计问题及对策 摘要 全球气候的逐渐变暖、环境污染的日益加剧以及人为破坏对人类的生存和发展产生的巨大影响，“低碳”越来越受到大家的关注和重视。随着一系列关于国际环境的会议的成功举行，全球气候问题受到越来越多的人的关注，而其中首要的一点是通过低碳生活减少排放量，这种措施的不断推广使得碳排放权俨然演变为经济资源的一种。本文主要通过会计角度去分析目前出现的相关不足，并指出随着时代的演进，碳排放权会计必然会成为环境会计领域的主要内容之一。 本文分析了国内外低碳经济的环境背景, 导致碳排放会计的不规范和披露信息的不透明的原因是由于国内外碳排放会计监管的不规范。所以本文以理论经验为基础指出依据不同的获取渠道和使用目的可以将碳排放权记录、计量和确认进行会计事项的分类，指出对于中国碳排放量会计信息框架的构建方法，对碳排放会计信息披露的形式和内容进行阐述，客观认识目前我国对于碳排放会计的信息披露、计量与确认的情况并提出措施。 关键词：碳排放权；会计确认；会计计量；会计信息披露。 Abstract Global climate warming, environmental pollution gradually increasing, and the deliberate destruction of human on human survival and development the enormous influence, low carbon is more and more concern and attention by all of us. With the success of the meeting held a series of international environment, global climate problem is more and more peoples attention, chief among them is through the low-carbon life to reduce emissions, and the further promotion of such measures make the carbon emission rights has evolved into a kind of economic resources. This article mainly through to analysis the current lack of related accounting Angle, and points out that as the evolution of The Times, carbon emissions accounting will become one of the main content in the field of environmental accounting. This paper analyzes the background of low carbon economy environment at home and abroad, lead to carbon emissions accounting irregularities and disclosure of information opaque reason is due to the international accounting regulation of carbon emissions is not standard. So in this paper, based on the theory of experience points out that according to different purpose of access to and use of the carbon emissions can be recorded, measurement and confirmation for the classification of the accounting events, points out that the construction of a framework for Chinas carbon emissions accounting information, accounting information disclosure of carbon on the form and content, objecti