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1、Classified Index:U.D.C:CODE: 10075NO: 20091418A Dissertation for the Degree of M. ManagemengtingResearch on tradable emission rights Accounting problemCandidate: Zhang TingTingSupervisor: Prof. Meng YongFengAcademic Degree Applied: Master of ManagementingSpecialty: AccountingUniversity: Hebei Univer
2、sityDate of Oral Examination: June, 2012摘摘要要随着社会经济和科学技术的迅猛发展,人类改造自然的规模不断扩大,环境破坏和资源紧缺严重地影响到人类的生存和发展,对社会经济的可持续发展造成阻碍。企业作为污染物排放的主体,对环境保护应承担责任。为了妥善解决这一问题,排放权交易作为一项新兴的、灵活的、高效的总量控制下污染物排放的环境经济管理政策被提出,充分调动企业治理环境污染的积极性,使社会整体治理环境污染的成本实现最小化,达到经济效益与环境效益的相统一。可交易排放权作为企业的一项资产，是以市场为基础进行交易并且拥有市场价格,这使得可交易的排放权对企业的决策和经
3、济效益会产生影响,因此企业将面临如何恰当地对可交易排放权进行会计处理的问题。论文共六部分。第一部分阐述了可交易排放权会计问题研究的背景、研究意义和文献综述；第二部分介绍了可交易排放权的概况，包括它的产生背景、定义、一般特征和交易机制等问题；第三部分介绍了对可交易排放权进行会计问题研究的必要性和可行性；第四部分是全文的主体部分，介绍了可交易排放权会计核算的问题，包括确认、计量、记录和披露等；第五部分介绍了国际发达国家对可交易排放权会计问题的研究对我国的启示。最后得出，我们国家要吸取发达国家的研究成果，并结合我国的国情，尽早的制定一套既符合我国国情同时又兼顾国际会计准则的可交易排放权会计准则。关键
4、词可交易排放权可交易排放权会计排放总量控制节能减排IAbstractAbstractWith the rapid development of the socio-economic and science and technology，Expanding the size of the human transformation of nature，Environmental damage andresource shortages, seriously affect human survival and development, Causing obstruction tothe sustai
5、nable socio-economic development. Bear the bounden duty of the EnvironmentalProtection，As the main body of the discharge of pollutants, environmental protection shouldbe held accountable. Order to properly resolve this issue, the emissions trading as a new,flexible and efficient under the total cont
6、rol of pollutant emissions, environmental andeconomic management policies have been proposed to fully mobilize the enthusiasm of thecorporate governance of environmental pollution, so that the governance environment of thecommunity as a whole the costs of pollution minimization, to achieve the unity
7、 of economicand environmental benefits. Tradable emission rights as an asset of enterprises based onmarket-based transactions and has a market price, which makes the tradable emission rightson corporate decision-making and economic impact, enterprises will face properly can be thetrading of emission
8、 rights accounting treatment of the problem.The thesis of six parts. The first part describes the background of tradable emission rightsaccounting issues, the significance and literature review; The second part presents anoverview of tradable emission rights, including the background, definition, ge
9、neralcharacteristics and trading mechanisms; third section describes the accounting problems in thenecessity and feasibility of tradable emission rights; the fourth part is the main portion of thetranscript, tradable emission rights accounting issues, including the recognition, measurement,recording
10、 and disclosure; the five-part international developed countries tradable emissionrights accounting enlightenment. The conclusion that we should learn from the researchresults of the developed countries, combined with Chinas national conditions, and as soon aspossible the formulation of a conditions
11、 of our country at the same time take into account theInternational Accounting Standards Accounting Standards tradable emission rights.KeywordsTradable emission rightsThe total emission controlTradable emission rights accountingEnergy savingII目目录录第 1 章绪论 . 11.11.21.3研究背景 . 1研究意义 . 3国外和国内文献综述 . 51.3.11.3.2国外文献综述 . 5国内文献综述 . 7第 2 章2.12.22.32.4可交易排放权的概况 . 9可交易排放权的产生背景 . 9可交易排放权的定义 . 9可交易排放权的一般特征 . 11可交易排放权的交易机制 . 122.4.12.4.2信用方面的交易机制 . 12总量方面的交易机制 . 12第 3 章3.1可交易排放权会计研究的必要性和可行性 . 14可交易排放权会计研究的必要性 . 143.1.13.1.23.1.3可交易排放权制度是优化资源配置的需要 . 14降低环境治理成本的需要 .
