秒速赛车6码计划

經濟學論文范文欄目為您提供《河鋼集團碳會計信息披露中的問題與完善建議》范文一篇,希望對您在論文寫作的時候有所幫助
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河鋼集團碳會計信息披露中的問題與完善建議

添加時間:2019/10/21

  摘要:碳會計作為新興學科在我國已經得到了初步的發展,碳會計信息披露逐漸提上日程。河北省是我國環境污染的重災區,節能減排刻不容緩。以下以河鋼集團為例,從碳會計確認與核算的角度出發,研究其信息披露存在的問題,并提出相關建議。

  關鍵詞:秒速赛车6码计划碳會計; 節能減排; 信息披露;

  GONGYEGEMINGYINLINGRENLEIJINGJIFAZHANFASHENGLEZHIDEBIANHUA,DANQUESHIYIPOHUAIZIYUAN、WURANHUANJINGWEICANTONGDAIJIADE,YOUQISHIMEITANXIAOHAOLIANGFEISUZENGCHANG,GONGYEFAZHANPAIFANGDEERYANGHUATANDENGWENSHIQITIDAOZHILEJIDUANTIANQIPINFANCHUXIAN,DUISHIJIEGEDIDOUZAOCHENGLEZHONGDAYINGXIANG。ZHIDAO20SHIJI60、70NIANDAIRENLEIDESHENGTAIHUANJINGYISHIKAISHIJUEXING,YI1972NIAN6YUEZAIRUIDIANZHAOKAIDELIANHEGUOSHOUCIRENLEIHUANJINGHUIYIWEIBIAOZHI,RENLEIDUISHENGTAIHUANJINGWENTIYUELAIYUEGUANZHU。DANGJINSHIJIE,KECHIXUFAZHANYICHENGWEIXINSHIDAIDEFANGXIANGBIAO,LVSE、DITAN、XUNHUANFAZHANZHENGZAICHENGWEIXINQUSHI,TANHUIJIZAIZHEZHONGHUANJINGXIAYINGYUNERSHENG。

河鋼集團碳會計信息披露中的問題與完善建議

  一、碳會計及其碳排放會計確認與核算

秒速赛车6码计划   (YI)TANHUIJIDECHUXIANHEFAZHAN

  YANJIUFAXIAN,“TANHUIJI”ZHEGEMINGCIZUIZAOBEISHIYONGSHIZAI2000NIANZUOYOU。SUIZHUTANJIAOYIDEFAZHAN,HUIJIYANJIUKAISHIYUSHENGTAIHUANJINGXIANGRONGHE,ZHUJIANTICHULE“TANHUIJI”DEGAINIAN。ZAOQITANHUIJIYANJIUDENEIRONGZHUYAOSHICONGJICHUHUIJIDEJIAODUJIEJUETANPAIFANGDEQUERENYUHESUANWENTI,RANERGEGUOXUEZHEZHANZAIBUTONGDESHIJIAODUITANHUIJIDEDINGYIZUOCHULEBUTONGDECHANSHI,JINGUANTANHUIJIZAIZONGTISHANGYUXIANYOUDEZHIZAOYEHUIJIDATONGXIAOYI,DANZHIJINTANHUIJIDEDINGYIZAIGUONEIWAIDOUMEIYOUYIGEDINGLUN。

  XIANCUNDEYANJIUDADUOSHICONGTANPAIFANGQUANCHUFA,SUIZHUJINGJIXINGSHIDEBIANHUAJIANGYANJIUZHONGDIANZHUBUKUOZHANDAOYUJICHUHUIJISHEJIFANWEIXIANGGUANDEFANGMIAN,XIANGTANHUIJIXINXIPILUYUSHENJIYIJIQIDUIGONGSICAIWUDEYINGXIANGDENG。KEYISHUO,TANHUIJISHIDUIYIYOUHUIJIYANJIUCHENGGUODEXISHOUYUJICHENG,YESHIDUIKUAXUEKEDEHUANJINGHUIJIDEBIANGEYUCHUANGXIN。SUIZHUDITANJINGJIZHUJIANCHENGWEIRENLEIJINGJIFAZHANDEQUSHI,TANHUIJIDENEIHANYUTIXIGOUJIANJIANGRIQUWANSHAN。

  WOGUOTANHUIJIQIBUJIAOWAN,DUITANHUIJIDEYANJIUHUANCHUYUMENGYAJIEDUAN。ZAOQIDEJINGJIFAZHANHUANSHIYIXISHENGHUANJINGWEIDAIJIADE,DANSHIXIJINPINGZHUXIZAISHIJIUDAQIANGDIAOJIANXING“LVSHUIQINGSHANJIUSHIJINSHANYINSHAN”DELINIAN,JIANGJIEYUEZIYUANHEBAOHUHUANJINGDEJIBENGUOCESHANGSHENGDAOLEYIGEGENGGAODEGAODU。JINJINIANLAIYUTANHUIJIYOUGUANDEYANJIUCHENGGUOSHULIANGYEZENGCHANGJIAOKUAI,YANJIUSILURIQUYANJINYUWANSHAN,YANJIUNEIRONGGENGJIASHENRUYUFENGFU,ZHEYUWOGUOFAZHANLVSEJINGJIDEQUSHIMIQIEXIANGGUAN。BIAOMINGWOGUOTANHUIJIYANJIUFAZHANTAISHIZHENGSHENG,CUNZAIZHUJIAODADEQIANLI。

  (ER)TANPAIFANGQUANDEQUERENYUHESUAN

秒速赛车6码计划   1.TANPAIFANGQUANDEQUEREN。

秒速赛车6码计划   GUONEIWAIXUEZHEZAITANPAIFANGQUANDAODIQUERENWEIZICHANHUANSHIFUZHAIFANGMIANDACHENGLEGONGSHI,JIJIANGQIQUERENWEIYIXIANGZICHAN,DANDUIYUJUTIJIANGQIQUERENWEIHEZHONGZICHANQUERENGYIZHICUNZAIZHUFENQI,ZHUYAOYUANYINZAIYUTANPAIFANGQUANDEQUERENZAIZHEJIXIANGZICHANDEMOUXIEFANGMIANDOUSHIYONG,JIMEIYOUMINGQUEDEJIEXIAN。RANERWULUNSHIBATANPAIFANGQUANQUERENWEIWUXINGZICHAN、CUNHUOHUOZHESHIJINRONGZICHAN,DOUBIAOMINGTANPAIFANGQUANZHENGZAIHUOBIHUA。

  2.TANPAIFANGQUANDEHESUAN。

  ZHIYUTANPAIFANGQUANDEHESUAN,YINGGENJUTANPAIFANGQUANQUERENDEZICHANLEIXINGLAIJINXING。MUQIAN,WOGUOTANHUIJIFAZHANHUANCHUYUCHUBUTANSUOJIEDUAN,TANPAIFANGQUANDEZICHANSHUXINGQUERENHEXIANGYINGDEHUIJICHULIHUANMEIYOUMINGQUEDEGUIDING,DANGENJUWOGUO《QIYEHUIJIZHUNZEDI6HAO——WUXINGZICHAN》DISANTIAOZHONGDUI“WUXINGZICHAN”DEDINGYILAIKAN,TANPAIFANGQUANGENGFUHEZUOWEIYIXIANGKEYIDANDUCHUSHOUHUOZHUANRANGDEMEIYOUSHIWUXINGTAIDEZICHAN,JIZUOWEIWUXINGZICHANJINXINGQUEREN,QIHUIJICHULIKECANKAOWUXINGZICHANDEHUIJICHULI。DUIYUZHENGFUFENPEIDETANPAIFANGQUAN,MIANFEIFENPEIDEDAODEBUFENANZHAOGONGYUNJIAZHIJINXINGCHUSHIJILIANG,PAIMAIQUDEDEBUFENANZHAOSHIJICHENGBENJILIANG,BINGQIEANZHAOSHIJIPAIFANGLIANGDUITANPAIFANGQUANJINXINGTANXIAO,JIANGQIJIRUDANGQISUNYI,GOUCHENGQIYELIRUN。

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  二、河鋼集團碳會計信息披露案例分析

秒速赛车6码计划   (YI)JINGJINJIDIQUGAOWURANDEGANGTIEXINGYEGAIKUANG

秒速赛车6码计划   GANGTIEXINGYESO2、NOX、PM2.5、VOCPAIFANGLIANGFENBIEZHANDAOJINGJINJIWURANWUPAIFANGZONGLIANGDE23.7%、10.5%、15.7%、7.9%,GANGTIEXINGYEWURANWUDEPAIFANGYICHENGWEIJINGJINJIDAQIWURANWENTIDEZHONGYAOYUANYINZHIYI。

秒速赛车6码计划   YOUYUBEIJINGDIQUDEGANGTIEYELIANCHANNENGYIJINGZHUANYI,JINGJINJIDIQUDEGANGTIECHANNENGZHUYAOFENBUZAIHEBEISHENGHETIANJINSHI,QIZHONGHEBEISHIQUANGUOZUIDADEGANGTIESHENG,GANGTIECHANNENGZHANQUANGUOCHANNENGDEYIBAN。YOUYUZAOQICHIXUDECUFANGJINGYING,GAIDIGANGTIEGONGYECHANNENGYANZHONGGUOSHENGQIEXIAOLVDIXIA,ZIYUANLANGFEIHEHUANJINGBAOHUJIANDEMAODUNZHUJIANJIADA,BUJINYANZHONGYINGXIANGLESHENGTAIHUANJING,DUIDANGDIJUMINZAOCHENGLESHENXINSHANGDESHANGHAI,TONGSHIYEZUAILEQUYUJINGJIDEXIEDIAOKECHIXUFAZHAN。JIAZHIJINGJINJISANDIDILIHUANJINGDETESHUXING,HEBEISHENGCHANSHENGDEWURANDUIQITALIANGDIYEZAOCHENGLEELIEDEYINGXIANG。

秒速赛车6码计划   (ER)HEGANGJITUANTANHUIJIXINXIPILUGAIKUANG

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秒速赛车6码计划   ZAI《HEGANGGUFENYOUXIANGONGSI2018NIANNIANDUBAOGAO》ZHONG,HEGANGJITUANANZHAOWURANWUMINGCHENG、PAIFANGFANGSHI、PAIFANGSHULIANG、FENBUQINGKUANG、HEDINGPAIFANGLIANGDENGYIXILIEXIANGGUANZHIBIAODUIQIGEZIGONGSIDEWENSHIQITIPAIFANGQINGKUANGZUOLEJIAOWEIXIANGXIDEPILU,BINGQIEPILULEQIWURANFANGZHISHESHIDEJIANSHEQINGKUANGHEYUNXINGQINGKUANGYIJIHUANJINGZIXINGJIANCEFANGAN。ZAI《HEGANGGUFENYOUXIANGONGSI2018NIANDUSHEHUIZERENBAOGAO》ZHONGDANDUPILULE“HUANJINGBAOHU”FANGMIANDENEIRONG,DANYUQINIANDUBAOGAOZHONGPILUDENEIRONGYOUSUOZHONGFU。2018NIAN9YUEFABUDE《2018ZHONGGUOQIYEKECHIXUFAZHANZHISHUBAOGAO》,CONGJINGZHENGLI、HUANJING、SHEHUIDENG3GEZHUYAOWEIDUDUIZHONGGUO500QIANGQIYEZUOLECEPING,HEGANGJITUANRONGHUODISANDEYOUXIUPAIMING,YOUCIKEJIANGAIQIYEKECHIXUFAZHANTAISHILIANGHAO,WEILAIKEQI。

秒速赛车6码计划   HEGANGJITUANZUOWEIWOGUOZHILIYUJIANXINGLVSEFAZHANDEGAONENGHAOQIYE,JINGUANZAIJIENENGJIANPAISHANGYIJINGQUDELEBUXIAODECHENGJIU,DANHUANSHIWUFAFOURENQIGAOWURANPAIFANGDESHISHI,ZAITANHUIJIXINXIPILUFANGMIANYEHUANSHICUNZAIZHUJIAODUODEBUZU。

  三、碳會計信息披露存在的問題

  (YI)PILUCUNZAIPIANMIANXING

  YOUYUSHICHANGXINXIDEFEIDUICHENGXING,QIYEZAIDITANFANGMIANDETOURUSHAOYUHUIBAO,WEILEGUIBIKENENGDEXINGZHENGCHUFAYIJIXIYINTOUZIZHETOUZI,TONGCHANGHUIYOUXUANZEXINGDIHUOZHEGANCUIBUDUIWAIPILUTANHUIJIXINXI,PILUJIJIXINGBUGAO,ZHUDONGXINGBUQIANG,BINGQIEQINGXIANGYUPILULIHAOXINXI,JISHAOTIJIQIYEFAZHANDITANJINGJIKENENGDAILAIDEFENGXIANYIJISUNSHIDENGFUMIANXINXI。

  (ER)QUEFATONGYIGUIFAN,PILUZHILIANGBUGAO

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  (SAN)TANHUIJIRENCAIXIQUE

秒速赛车6码计划   TANHUIJIZUOWEIXINXINGXUEKE,DUIQIYEHUIJIRENYUANDEZHUANYEZHISHITICHULEGENGGAODEYAOQIU,ERTAMENTONGCHANGDOUMEIYOUXIANGGUANZHISHIDECHUBEI,ZAITANHUIJIQUERENYUHESUANFANGMIANCUNZAINENGLIDEQIANQUE,ZHIJIEDAOZHIQIYEDUIWAISHAOPILUSHENZHIBUDUIWAIPILUTANHUIJIXINXI。

  (SI)FAGUIJIANDUTIXIBUWANSHAN

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  四、完善碳會計信息披露的建議

  (YI)CAIYONGCHAYIHUABAOGAOBIAOZHUN,JIAKUAIWANSHANTANHUIJISHENJILIFA

  ANXINGYELAIHUAFEN,DUIGAOWURANQIYETANHUIJIXINXIPILUYAOQIUGENGJIAQUANMIAN、XIANGXI。LIRUDUIHEBEISHENGGANGTIEXINGYE,YINGEWAIYANYAOQIU,ZHIDINGGAOBIAOZHUN。YINCIKEYIBUBIYINGXINGYAOQIUZHIDINGYIGETONGYIBIAOZHUNDEHUIJIXINXIBAOGAOFANGSHI,ERSHIGENJUQIYEXINGZHI、GUIMOYIJIXIANGGUANYINSUHUAFEN,FENLEIJUTIZHIDINGBUTONGBIAOZHUNDEBAOGAOFANGSHI。TONGSHIJIAKUAITANHUIJISHENJIJIZHIDECHUTAIYUTUIXING,GUANJIANZAIYUWANSHANJIANGUANFAGUIDEZHIDING。XIANGGUANLIFAJIGOUYINGGUANGFANXUEXIGUOWAIXIANJINJINGYAN,YUZHENGZAIJIAKUAISHENRUYANJIUDEXUESHUJIEJIAQIANGGOUTONG,GONGTONGKAIZHANTANHUIJISHENJILIFAJINCHENG。

秒速赛车6码计划   (ER)PEIYANGQIYEHUANBAOYISHI,DALIPEIYUTANHUIJIRENCAI

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秒速赛车6码计划   (SAN)JIANLIQUANMIANDEJIANDUTIXI

秒速赛车6码计划   TANHUIJIXINXIJIANDUSHIGUANJIAN,KEYICONGNEIBUJIANDU、ZHENGFUJIANDUHESHEHUIJIANDUSANGEFANGMIANZHANKAI。NEIBUJIANDUYAOQIUQIYEZISHENWANSHANNEIBUJIANDUTIXI,BINGCHENGCHUXIANWENTIXIANNEIBUJIEJUEDEYUANZE,CONGGENBENSHANGJIANSHAOWURAN;ZHENGFUJIANDUYAOQIUCONGWAIBUDUIQIYEPILUDETANHUIJIXINXIANZHAOGUOJIAFAGUIDEGUIDINGJINXINGSHENCHA,JIYAOBAOZHENGQIYEPILUDEXINXIDEZHENSHIXINGYEYAOZHUIQIUWANZHENGXING;SHEHUIJIANDUZESHICONGGONGZHONGDEJIAODUCHUFA,YAOQIUQIYEGONGKAIZHUCEHUIJISHISHIWUSUOCHUJUDETANHUIJIXINXIPILUSHENJIYIJIANBAOGAO,RANGGAOWURANQIYEDELIYIXIANGGUANZHELEJIEQIYEZAIHUANJINGFANGMIANSHIXIANDEXIAOYIYUQUDEDECHENGJIU。ZHESANGEJIANDUFANGMIANHUANHUANXIANGKOU,GONGWEIYITI,MIBUKEFEN。

秒速赛车6码计划   JINGUANHEGANGJITUANZAITANHUIJISHISHIFANGMIANZUOCHULEJIAODUONULIYEQUDELEMINGXIANDECHENGJIU,DANBINGBUNENGDAIBIAOWOGUOTANHUIJIFAZHANDEZHENGTISHUIPING。MUQIANWOGUODUITANHUIJIDEYANJIUZHUYAOHUANSHIJIZHONGZAILILUNYANJIUSHANG,ZAISHIWUZHONGDEYUNYONGHUANQUEZAIKUIFA,HUANJUHUASHUOJIUSHIMEIYOUHENYOUXIAODIYONGLILUNZHIDAOSHIJIAN,YOUQISHIZAITANHUIJIQUERENYUHESUANYIJIXINXIPILUFANGMIANSHANGCUNZAIZHUJIAODADEQUEXIAN,ZHESHIWOGUOTANHUIJIWEILAIXUYAONULIGAISHANDEFANGXIANG。

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秒速赛车6码计划   [9] 中國可持續發展工商理事會.2018中國企業可持續發展指數報告[R].2018.