【作者】 张哲；

【导师】 陈文涓； 沈伟华；

【作者基本信息】 广东工业大学 ， 会计（MPAcc）（专业学位）， 2022， 硕士

【摘要】 经济发展离不开对自然资源的开发使用,但随着近年来自然资源的消耗过度,形成了难以逆转的温室效应,负面影响越来越多。为应对自然环境的恶化,我国确定了“碳达峰碳中和”这一目标。在“双碳”战略目标中,碳排放权交易市场是极为重要的一环。碳排放权作为一类新型的资源成为了国内高碳排放企业以及会计业界的关注点。由于国内碳市场起步较晚,因此目前在碳排放权会计方面的处理方式仍不够完善,与现行的企业会计准则衔接不足。因此对碳排放权采用何种更合适的会计核算方法,企业的各类报告中如何恰当的对其进行信息披露是目前各方关注的焦点。基于此研究背景,鉴于电力行业是率先被纳入全国碳市场进行交易的,因此本文选取了电力行业中的H公司作为案例公司进行分析。通过对现行规定中碳排放权会计核算与信息披露的处理方式进行整理和分析,对比了国外碳排放权会计核算与信息披露的制度,并且根据H公司披露的碳排放权数据以及应用情况,本文发现当前碳排放权会计在会计确认方面、会计计量方面以及信息披露方面都存在问题。对当前存在的问题进行研究分析后,发现存在这三方面问题的原因主要在于国内的碳交易市场发展不完全、财政部尚未出台完整的碳会计准则、企业缺少专业的碳会计核算人才并且对碳信息披露的积极性不高。针对上述问题,本文认为H公司碳排放权会计核算与信息披露应该进行相应的优化,本文从碳排放权会计确认、碳排放权会计计量以及对碳排放权的信息披露内容及方式这三方面来完善。并且本文预计优化后的方式会对H公司的三大报表产生一定的影响,同时能促使H公司意识到如对碳排放权资产进行管理,可能使得企业有拓展融资渠道、增加现金流量和提升企业价值等方面成效。通过本文对H公司碳排放权会计核算与信息披露的研究,希望能对国内高碳排放行业的企业如何实施碳排放权会计提供借鉴,促使更多企业加入到碳排放权交易中,重视对碳资产的管理,为我国后续颁布更完善的碳排放权会计准则提供一定的参考。更多还原

【Abstract】 Economic development is inseparable from the development and use of natural resources,but with the excessive consumption of natural resources in recent years,an irreversible greenhouse effect has been formed,with more and more negative impacts.In response to the deterioration of the natural environment,my country has set the goal of "carbon peak carbon neutrality".In the "dual carbon" strategic goal,the carbon emission rights trading market is an extremely important part.As a new type of resource,carbon emission rights have become the focus of domestic high-carbon emission companies and the accounting industry.Due to the late start of the domestic carbon market,the current handling of carbon emission rights accounting is still not perfect,and the connection with the current corporate accounting standards is insufficient.Therefore,which more appropriate accounting method to adopt for carbon emission rights,and how to properly disclose information in various reports of enterprises are the focus of attention of all parties at present.Based on this research background,in view of the fact that the power industry is the first to be included in the national carbon market for trading,this paper selects H company in the power industry as a case company for analysis.By sorting out and analyzing the processing methods of carbon emission rights accounting and information disclosure in the current regulations,and comparing the foreign carbon emission rights accounting and information disclosure systems,and based on the carbon emission rights data and application conditions disclosed by H company,this paper It is found that the current accounting of carbon emission rights has problems in accounting confirmation,accounting measurement and information disclosure.After analyzing the current problems,it is found that the reasons for these three problems are mainly due to the incomplete development of the domestic carbon trading market,the Ministry of Finance has not issued complete carbon accounting standards,the lack of professional carbon accounting personnel in enterprises and the lack of carbon information.The enthusiasm for disclosure is not high.In response to the above problems,this paper believes that the accounting and information disclosure of carbon emission rights of H company should be improved accordingly.This paper focuses on the confirmation of carbon emission rights,the accounting measurement of carbon emission rights,and the content and method of information disclosure of carbon emission rights.Complete.And this paper predicts that the improved method will have a certain impact on the three major statements of H company,and at the same time,it can make H company realize that if the management of carbon emission rights assets,the company may expand financing channels,increase cash flow and improve the company.value,etc.Through the research on the carbon emission rights accounting and information disclosure of H company in this paper,it is hoped that it can provide a reference for domestic enterprises in high carbon emission industries to implement carbon emission rights accounting,and encourage more enterprises to join the carbon emission rights trading and pay more attention to carbon emission rights.Asset management provides a certain reference for my country’s subsequent promulgation of more complete accounting standards for carbon emission rights.更多还原