企業(yè)碳排放權(quán)會(huì)計(jì)核算及應(yīng)用研究.pdf

1、碩士學(xué)位論文(學(xué)術(shù)學(xué)位)論文題目論文題目企業(yè)碳排放企業(yè)碳排放權(quán)會(huì)計(jì)會(huì)計(jì)核算核算及應(yīng)用及應(yīng)用研究研究學(xué)科專業(yè)名稱學(xué)科專業(yè)名稱會(huì)計(jì)學(xué)會(huì)計(jì)學(xué)申請(qǐng)人姓名申請(qǐng)人姓名張延麗張延麗指導(dǎo)老師夏同水夏同水教授教授論文論文提交提交時(shí)間時(shí)間20152015年6月5日單位代碼10445學(xué)號(hào)2012021108分類號(hào)F230研究生類別全日制山東師范大學(xué)碩士學(xué)位論文目錄摘要摘要............................................

2、......................................................................................................IAbstract.............................................................................................................

3、...........................III1緒論..........................................................................................................................................11.1研究背景.........................................

4、.........................................................................11.2研究意義..................................................................................................................21.2.1理論意義...............

5、................................................................................................21.2.2現(xiàn)實(shí)意義...............................................................................................................21.

6、3國(guó)內(nèi)外文獻(xiàn)綜述....................................................................................................41.3.1國(guó)外文獻(xiàn)綜述....................................................................................................

7、...41.3.2國(guó)內(nèi)文獻(xiàn)綜述.......................................................................................................61.3.3文獻(xiàn)述評(píng)............................................................................................

8、...................81.4研究?jī)?nèi)容及框架....................................................................................................91.5研究方法..................................................................................

9、............................111.6創(chuàng)新點(diǎn)..................................................................................................................112企業(yè)碳排放權(quán)會(huì)計(jì)核算的理論闡述....................................................

10、.................................122.1企業(yè)碳排放權(quán)會(huì)計(jì)核算的相關(guān)概念....................................................................122.1.1碳排放權(quán)會(huì)計(jì)的概念及特點(diǎn).............................................................................122

11、.1.2碳排放權(quán)物理核算的含義.................................................................................132.2企業(yè)碳排放權(quán)會(huì)計(jì)核算體系的理論基礎(chǔ)............................................................132.2.1可持續(xù)發(fā)展理論............................

12、.....................................................................132.2.2產(chǎn)權(quán)經(jīng)濟(jì)理論.....................................................................................................142.2.3企業(yè)社會(huì)責(zé)任理論......................

13、.......................................................................152.2.4利益相關(guān)者理論.................................................................................................163企業(yè)碳排放權(quán)的物理核算分析......................

14、.......................................................................173.1國(guó)際碳排放權(quán)物理核算標(biāo)準(zhǔn)................................................................................173.2我國(guó)現(xiàn)行企業(yè)碳排放權(quán)的物理核算體系..............................

15、..............................183.3企業(yè)碳排放權(quán)的物理核算流程............................................................................234企業(yè)碳排放權(quán)的會(huì)計(jì)核算分析................................................................................