碳足迹视角下企业碳排放权的会计问题.docxVIP

PAGE 2 碳足迹视角下企业碳排放权的会计问题 摘 要 当前，世界各国纷纷致力于温室气体的减排，我国更是将环境保护这项基本国策提升到一个更高的高度，为激励企业实现节能减排，全国碳排放交易规模不断扩大，在传统会计理论不能满足碳排放权有关业务处理的情况下，碳排放权会计处理体系应运而生，且随着碳排放市场的逐渐成熟，凡是涉及到碳排放的企业会被逐步要求应用统一的会计准则反映碳排放权的真实财务信息，使得企业披露的信息更规范，减少企业经营管理者操纵利润的可能性，因此研究制定适合企业的碳排放权会计处理体系具有很强的现实意义。 本文总结了一些学者的观点，在碳足迹的视角下分析了我企业当前碳业务的总体情况，再以永安药业为例，详细调查了近几年来该公司的碳业务有关情况，结合对经典理论和国家政策的解读指出永安药业在会计确认、财务报告方面的问题，以公司现状为基础，提出建议，可以为潜江永安药业完善自己的会计处理做一个参考。 关键词：碳资产；绿色经济；会计处理；碳足迹  Accounting problem of enterprise carbon emission right from the perspective of carbon footprint —— Take Qianjiang Yongan Pharmaceutical as an example ABSTRACT before one, Countries around the world are committed to reducing greenhouse gases, China has raised the basic national policy of environmental protection to a higher level, In order to encourage enterprises to achieve energy conservation and emission reduction, The scale of national carbon emission trading continues to expand, In the case that the traditional accounting theory cannot meet the business treatment related to carbon emission rights, Carbon emission right accounting and treatment system came into being, And as the carbon emission market matures, Enterprises involved in carbon emissions will be gradually required to apply unified accounting standards to reflect the real financial information of carbon emission rights, Make the information disclosed by enterprises more standardized, Reduce the possibility of business managers to manipulate profits, Therefore, it is of strong practical significance to study and formulate the carbon emission right accounting treatment system suitable for enterprises. This paper summarizes some scholars point of view, under the perspective of carbon footprint analyzes the overall situation of my current carbon business, in Qianjiang wing pharmaceutical, for example, detailed investigation of the companys carbon business in recent years, combined with the classic theory and national policy interpretation points out that Qianjiang wing pharmaceutical