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Jingdong book

低碳经济背景下对我国企业碳会计信息披露研究

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Jingdong book

低碳经济背景下对我国企业碳会计信息披露研究

Name: 低碳经济背景下对我国企业碳会计信息披露研究
Brand: Jingdong book
SKU: 3110017561
Price: 43.48 USD
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《低碳经济背景下对我国企业碳会计信息披露研究》正是对低碳经济背景下的企业碳会计信息披露进行了详细的研究。先是介绍了低碳经济的发展形势以及会计信息披露的相关理论，为接下来的研究重点做了很好的基础性铺垫，而后对碳会计信息披露的重要性进行了研究，指出了发展低碳经济需要建立企业的碳会计信息披露制度，并对碳会计信息披露制度的建立做了详细的实证研究和案例研究，从建立制度的原则到披露信息的质量要求，再到碳会计信息的披露内容、披露方式都做了系统性的论述，最后对我国现阶段推行碳会计信息披露制度给出了一些相关的建议。
《低碳经济背景下对我国企业碳会计信息披露研究》以碳会计理论若干问题为视角，角度新颖，紧跟会计的最新理论前沿；重点研究碳会计理论的制度背景和理论、核算体系、信息披露、应用策略等若干会计核心问题；研究方法采用规范研究、案例研究和实证研究相结合的方式，基于国内外碳会计相关文献，对其重要理论关注点进行分类评述，并以独特视角从制度背景、学科基础分析碳会计的产生与发展；提出六大会计要素的分类方式具有独特性，同时碳会计信息披露与报表设计对构建碳会计概念框架和核算体系有重要饷意义。
《低碳经济背景下对我国企业碳会计信息披露研究》在撰写过程中得到“河南财经政法大学博士点团队建设项目”的大力支持和悉心指导。由于作者水平有限，书中可能存在不妥之处，敬请各位领域内的专家学者和读者批评指正！

Catalogue

第一章绪论
第一节选题背景及研究意义
一、研究背景
二、研究意义
第二节研究目的
第三节研究思路和方法
一、研究思路
二、研究方法
第四节研究目标和框架
一、研究目标
二、研究框架
第五节本书的创新点
一、碳会计和碳会计信息披露的界定
二、描述我国上市公司碳会计信息披露的现状
三、针对我国碳会计信息披露现状，构建碳会计信息
披露模式

第二章与碳会计信息相关的文献综述
第一节碳会计研究综述
一、碳会计产生的原因及本质
二、碳会计事项核算内容及方法
三、碳会计事项确认与计量
第二节碳排放权的会计处理综述
一、碳排放权交易基本定义
二、碳排放权交易基本问题
三、碳排放权的国际市场和国家市场
四、碳排放权的会计处理
第三节碳会计信息披露综述

第三章低碳经济的会计评价方法及其应用研究
第一节低碳经济的含义、理论渊源
一、低碳经济的理论渊源
二、低碳经济的概念与含义
第二节发展低碳经济的必要性
一、低碳发展与节约型社会的一致性
二、低碳发展与创新型国家建设的相互促进
三、我国走低碳发展道路的国家共识
第三节我国碳排放现状以及对低碳经济发展的影响
一、我国碳排放的主要来源
二、我国碳排放的现状
三、我国发展低碳经济的障碍性因素
四、低碳经济对企业会计的影响
第四节低碳经济对传统会计评价方法的影响
一、低碳经济的提出对我国企业的影响
二、传统会计评价方法的弊端
三、低碳经济对传统会计方法的冲击
第五节基于低碳经济的会计评价方法及指标体系的构建
一、低碳经济的评价方法及指标构建原则
二、指标体系与评价模型的构建
第六节低碳经济会计评价方法的应用研究
——以我国铜冶炼企业为例
一、评价模型的检验
二、低碳经济会计评价指标在我国铜冶炼企业
应用的案例研究
三、研究结论

第四章碳会计的会计体系构建
第五章碳会计信息披露基本问题研究
第六章我国上市公司碳会计信息披露影响因素实证研究
第七章现阶段我国推进碳会计信息披露的相关建议
参考文献

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