摘 要

林业企业在我国经济建设中扮演者重要的角色，林业企业健康发展能够促进我国经济建设的快速进步，然而，近年来，随着社会经济的发展，人们对能源需求的大幅度增加，伴随而来的是环境的恶劣变化，二氧化碳等温室气体的乱排导致的温室效应加重。比如：空气中含氧量下降，全球气候变暖，臭氧层空洞等。随着社会经济快速发展和节能减排义务日益突出，全球生态恶化和环境问题越来越被高度重视和广泛关注。在此背景下，各国为缓解气候变化、减少温室气体排放而不断努力,中国作为全球第一大温室气体排放国，与此同时，作为一个负责任的大国，中国承担着保护环境的使命与责任，并积极寻求应对措施。在“十二五”规划中明确将减排目标定为：到2015年，单位国内生产总值二氧化碳排放比2010年下降17％，单位国内生产总值能耗比2010年下降16％。如果想要达到节能减排的目的，那么，最重要的就是在国内开展碳交易活动。在国内构建碳会计体系、推行林业企业碳会计核算、发展低碳经济社会已迫在眉睫。然而，现如今，不管是企业的碳会计项目还是我国的碳交易活动都离不开完整的核算数据做基础，我国还没有一套完善的碳会计核算体系，针对企业碳排放的计量与核算未纳入企业核算范围之内，企业开展碳交易和碳披露均缺乏规范指导和真实数据的支撑。作为参与国际竞争和国内外碳交易重要主体之一，企业可以通过建立碳核算体系系统科学地测算碳排放量，为企业识别碳标识和参与碳交易提供基础数据。同时，作为一项经济活动，对于碳交易而言，会计对此活动过程的记录、反映与监督是至关重要的。基于上述碳核算的重要性，本文深入思考如何构建碳财务会计体系，以期从理论角度帮助企业尽快建立碳核算会计体系，并引导其碳会计实务，为企业在低碳时代的发展提供基础，避免成为“绿色贸易壁垒”的受害者。

关键词：碳会计；林业企业；大气污染；应用

The application and development of carbon accounting in Forestry Enterprises

ABSTRACT

Forestry enterprises play an important role in China's economic construction, and the healthy development of forestry enterprises can promote the rapid progress of China's economic construction. however, in recent years, with the development of social economy, people's demand for energy has increased dramatically, accompanied by severe changes in the environment and the greenhouse effect caused by the disorderly emission of carbon dioxide and other greenhouse gases. For example, the oxygen content in the air is declining, the global climate is warming, and the ozone layer is empty. With the rapid development of social economy and the increasingly prominent obligation of energy conservation and emission reduction, global ecological deterioration and environmental problems have been paid more and more attention and attracted extensive attention. In this context, countries have made continuous efforts to mitigate climate change and reduce greenhouse gas emissions. as the largest greenhouse gas emitter in the world, China, as a responsible power, has assumed the mission and responsibility of protecting the environment and actively sought for countermeasures. In the 12th five-year plan, the emission reduction goal is clearly set as follows: by 2015, the carbon dioxide emission per unit GDP will decrease by 17 % compared with 2010, and the energy consumption per unit GDP will decrease by 16 % compared with 2010. If we want to achieve the goal of energy conservation and emission reduction, the most important thing is to carry out carbon trading activities in China. It is urgent to construct carbon accounting system in China, carry out carbon accounting of forestry enterprises and develop low-carbon economy society. However, nowadays, no matter the carbon accounting projects of enterprises or the carbon trading activities in China can't be separated from the complete accounting data as the basis, and there is no perfect carbon accounting system in China. the measurement and accounting of carbon emissions of enterprises are not included in the accounting scope of enterprises, and enterprises are lack of normative guidance and real data support to carry out carbon trading and carbon disclosure. As one of the important subjects to participate in international competition and carbon trading at home and abroad, enterprises can scientifically measure carbon emissions by establishing carbon accounting system, providing basic data for enterprises to identify carbon markers and participate in carbon trading. At the same time, as an economic activity, accounting records, reflection and supervision of this activity process are crucial for carbon trading. Based on the importance of the above carbon accounting, this paper deeply considers how to construct carbon financial accounting system, with a view to help enterprises establish carbon accounting system as soon as possible from a theoretical point of view, and guide their carbon accounting practice, so as to provide the basis for the development of enterprises in the low-carbon era and avoid becoming victims of " green trade barriers".

Key words：Carbon accounting; forestry enterprises; air pollution; application

目 录

1. 绪论…………………………………………………………………………………………5

1.1研究背景………………………………………………………………………………5

1.2 研究目的………………………………………………………………………………6

1.3研究意义………………………………………………………………………………6

1.4 碳会计的概念 …………………………………………………………………………7

1.5碳会计的界定以及内容体系……………………………………………………………7

1. 国内外碳会计在企业中的发展现状…………………………………………………………8

2.1 国外发展现状……………………………………………………………………………9

2.2国内发展现状………………………………………………………………………………9