碳达峰和碳中和背景下中国石化碳排放权核算研究

LZUFE-KMS > 会计学院

作者	李婧琪
姓名汉语拼音	Li Jingqi
学号	2019000008066
培养单位	兰州财经大学
电话	17726905645
电子邮件	1574785950@qq.com
入学年份	2019-9
学位类别	专业硕士
培养级别	硕士研究生
一级学科名称	会计
学科代码	1253
授予学位	会计硕士学位
第一导师姓名	周一虹
第一导师姓名汉语拼音	Zhou Yihong
第一导师单位	兰州财经大学
第一导师职称	教授
第二导师姓名	葛明波
第二导师姓名汉语拼音	Ge Mingbo
第二导师单位	国家电投集团黄河上游水电开发有限责任公司
第二导师职称	正高级会计师
题名	碳达峰和碳中和背景下中国石化碳排放权核算研究
英文题名	Study on the Accounting of Sinopec's carbon emission permits under the background of carbon peak and carbon neutralization
关键词	会计确认会计计量信息披露中国石化
外文关键词	carbon accounting ; accounting recognition ; information disclosure ; Sinopec
摘要	近年来，全球气候变暖问题愈演愈烈，各国都积极提出并参与应对。我国相关部门也积极加入，各试点城市重点排放企业参与碳排放交易、颁布政策引导企业进行本企业碳资产管理工作，运用各方力量逐步实现节能减排。在低碳经济逐步推进的大环境下，企业对碳排放权会计的核算渐渐为人们所重视并引发探讨的话题。然而我国当前因为没有针对碳排放权会计处理具有强制力的措施及规定且企业在处理碳排放交易业务时缺乏可比性与统一性，使得各企业间碳会计信息很难比较，因此探索研究出一套适用于所有参与碳减排交易的企业碳排放权会计核算准则是当前急需且很有必要的。在环境污染严重以及我国提出双碳目标的大环境下，本文运用文献分析、规范研究以及案例研究法，首先将世界各组织碳排放权会计核算与我国 2019 年发行的《暂行规定》做了分析对比，分析阐述当前会计处理的不足借鉴经验，为我国建立完善统一的碳排放权会计核算方法提供建议。其次通过对正在实施碳减排机制的企业中国石化进行分析，阐述了中国石化在碳排放权交易核算中的不足之处，最后针对每个问题给出相应的可供参考的建议。基于本文的研究，针对正参与碳减排的企业给出碳会计核算的处理意见，希望通过本文基于碳会计核算理论以及典型案例的分析研究，对国内正在参与及即将参与碳排放权交易的企业提供建议及经验。最后，以期通过本研究为参与“双碳”目标的企业给予借鉴，加强国内各企业对碳排放权交易的重视，促进国“双碳”目标的实现。
英文摘要	In recent years, the issue of global warming has become more and more serious, and all countries have taken an active part in addressing it. Relevant departments in China have also actively joined in. Key emitters in pilot cities have participated in carbon emission trading, promulgated policies to guide enterprises to manage their own carbon assets, and gradually realized energy conservation and emission reduction by utilizing all forces. In the context of low-carbon economy, the accounting of carbon emission right has been paid more and more attention and discussed. However the present because there is no strong force of carbon emissions accounting treatment measures and regulations, in handling this enterprise carbon emissions trading business lack of comparability and unity, makes carbon accounting information is difficult to compare among different enterprises, thus explore a set of applicable to all participants in the carbon emissions trading carbon emissions accounting standard for business enterprises is the current urgent and necessary. In the context of serious environmental pollution and the proposal of dual carbon targets in China, this paper uses literature analysis, normative research and case study to analyze and compare the accounting of carbon emission rights of organizations around the world with the Interim Regulations issued by China in 2019, and analyzes and expounds the insufficient reference experience of current accounting treatment. It provides suggestions for establishing and perfecting the unified accounting treatment method of carbon emission right in China. Secondly, through the analysis of sinopec, which is implementing the carbon emission reduction mechanism, this paper expounds the shortcomings of SINOPEC in the accounting of carbon emission trading, and finally gives the corresponding suggestions for reference for each problem. Based on the research in this paper, the treatment opinions of carbon accounting are given for enterprises that are participating in carbon emission reduction. It is hoped that through the analysis and study of carbon accounting theory and typical cases, suggestions and experience are provided for domestic enterprises that are participating in and will participate in carbon emission trading. Finally, it is expected to participate in double carbon emission trading through this study To strengthen the attention of domestic enterprises to carbon emission trading, and promote the realization of China's dual carbon goals.
学位类型	硕士
答辩日期	2022-05-28
学位授予地点	甘肃省兰州市
研究方向	注册会计师
语种	中文
论文总页数	60
参考文献总数	56
馆藏号	0004469
保密级别	公开
中图分类号	F23/792
文献类型	学位论文
条目标识符	http://ir.lzufe.edu.cn/handle/39EH0E1M/32119
专题	会计学院
推荐引用方式 GB/T 7714	李婧琪. 碳达峰和碳中和背景下中国石化碳排放权核算研究[D]. 甘肃省兰州市. 兰州财经大学,2022.

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2019000008066.pdf（1541KB）	学位论文		暂不开放	CC BY-NC-SA	请求全文