同煤集团碳会计信息披露应用与展望(硕士)(论文22000字)
摘要
世界各国都非常关注气候的变化，气候会议在全球范围内举行，从联合国气候变化会议、亚太经合组织峰会到G8会议，二氧化碳的排放和治理俨然成为国家和企业所面临的关键问题。在当今社会，诸多环境问题层出不穷，资源在现在世界经济的告诉发展下以及科学技术的不断提高这一大环境中不断被大量消耗，并且超出了可以承受的范围。因此，发展低碳经济呼之欲出。国际力量纷纷努力，号召各国重视环境问题进行减排，我国积极响应国际号召，推进节能减排政策的发展，积极参与国际环保运动。在这样一个全球讲究低碳经济的时代，企业在发展过程中也与时俱进，会计事项逐渐增加低碳交易这一事项。对低碳会计信息的披露要求在不断提高并且严格化，以往传统的信息披露方式已经不能运用在此，效率不高，真实性和敏感性低，因此企业对更加完备的会计信息披露方式的开发和应用方面的需求不断提高。这一现象凸显出了低碳会计应用在企业中具有非常大的可行性。而本文就是围绕这一方面进行研究。
本文基于全球开展低碳环保运动，开展低碳科学经济的大背景，借鉴国内外已有学者对该论题的研究结果及经验，将同煤集团作为主要的切入点进行深度分析，系统性的对碳会计信息披露这一方面的相关理论说法进行解释说明，并且结合目前同煤集团低碳会计的现状的实施的必要性，探讨了关于同煤集团适宜的碳会计信息披露的模式，针对煤炭企业在这一方面存在的问题以及今后发展走向提供建议性的整方案：在进行企业碳信息披露时，将碳会计财务报表和低碳报告单独的结合起来。本文结合国内外关于碳会计信息披露的文献将传统会计核算体系结合环保的思想，演变成煤炭企业需要的低碳会计的核算过程和披露方式。
关键词：低碳会计，碳会计信息披露，同煤集团
ABSTRACT
Beijing haze environment conditions causing the attention of the world, data display, haze is not only by the motor vehicle exhaust emissions caused by the media have reported, Beijing surrounding areas such as the discharge of industrial enterprises is also an important reason.Climate change has caused concern around the world. Climate conference in the global scope, from the UN Conference on climate change, the APEC summit meeting to G8, emission and the control of carbon dioxide has become a key problem faced by the state and enterprises. With the rapid development of world economy and science and technology change rapidly, the excessive consumption of resources and environmental vandalism problems have become increasingly prominent, so that the development of "low carbon economy" increasingly urgent demand. China also called on the international emission reduction measures in response, actively promote the low carbon economy, in order to solve the environmental problems of the world give advice and suggestions. In the low carbon economy environment, low carbon trading matters gradually enterprise complete record to the accounting event. Enterprise information demand requirements for low carbon accounting information, traditional accounting information disclosure content cannot be satisfied, for low carbon accounting information disclosure is the lack of accuracy and pertinence. This leads to the enterprise implementation of low-carbon economy effect can not be objectively to be evaluated, affect the enthusiasm of enterprises. Therefore be imperative to explore a more perfect for low carbon accounting. This paper is discussed based on this background.
In this paper, the development of low-carbon economy, promote ecological civilization construction environment as the background, by domestic and foreign scholars on low carbon accounting existing research results as the basis, with the coal group carbon accounting implementation as an example, describes the system in the carbon accounting information disclosure of the essence and theory, discusses the carbon accounting information disclosure mode. Then based on the analysis of low carbon accounting information disclosure mode and method in theory, and analyzed the low carbon accounting statements of the form and significance. Finally, taking Shanxi Province as an example to analyze and research the Datong Coal Mine Group, how to carry on the carbon accounting information disclosure has given the suggestion of coal enterprises: the use of single carbon accounting financial statements and the combination of low carbon report disclosure. In this paper, combined with the domestic and foreign about carbon accounting information disclosure documents will be the traditional accounting system based on the combination of environmental protection ideas,evolved into low carbon accounting of coal enterprises need, guide the low carbon accounting practice expectations can be better, the dedication of the meager strength to improve low carbon accounting information disclosure in coal enterprises.
Keywords：Carbon accounting, carbon accounting information disclosure, Datong coal mine group
目录
摘要 3
ABSTRACT 4
第1章 引言 7
1.1 研究背景及意义 7
1.2 国内外相关文献综述 7
1.2.1 国外文献概述 7
1.2.2 国内文献概述 10
1.3 研究内容和方法 12
1.3.1 研究内容 12
1.3.2 研究方法 12
1.4 主要工作和创新 12
第2章 碳会计信息披露基本理论 13
2.1 碳会计信息披露的概述 13
2.1.1 碳会计概念 13
2.1.2碳会计信息披露的概述 13
2.2 碳会计信息披露的相关理论基础 14
2.2.1 社会责任理论 14
2.2.2 环境经济学理论 15
2.2.3 相关者理论 16
2.2.4 信息不对称理论 17
2.2.5 看不到的手理论 17
2.3碳会计信息披露质量要求 18
2.3.1 有用性 18
2.3.2 相关性 18
2.3.3可靠性 18
2.3.4可比性 18
2.3.5 重要性 18
2.4 碳会计信息披露的原则 18
2.4.1 延续、借鉴和创新原则 19
2.4.2 全面的标准 19
2.4.3 学会变通和严肃执行的结合 19
2.5 碳会计信息的确认、记录、计量和报告 19
2.5.1 碳会计信息的确认、记录、报告 19
2.5.2 碳会计信息披露的报告方式 22
2.6 小结 26
第3章 同煤集团碳会计信息披露分析 28
3.1同煤集团简介 28
3.1.1 同煤集团基本简介 28
3.1.2 碳会计信息披露在同煤集团应用现状分析 28
3.1.3 碳会计信息披露在同煤集团应用的重要性分析 29
3.1.4 同煤集团的碳会计信息披露可行性分析 30
3.2 碳会计信息披露在同煤集团的应用展望 31
3.2.1同煤集团碳会计处理事项 31
3.2.2 碳会计披露方式在同煤集团的使用 33
3.3碳会计信息披露在煤炭企业应用的保障条件 36
结论及展望 39 |
