1. NCCU Academic Hub
  2. Publications
  3. College of Social Science
  4. Theses
  5. Item

Publications-Theses

Article View/Open

Publication Export

Google ScholarTM

NCCU Library

Citation Infomation

Related Publications in TAIR

題名 總量管制交易之財務會計制度的建置與評估
Construction and evaluation of financial accounting system of cap and trade
作者 陳巧芬
Chen,Chiao Fen
貢獻者 何怡澄
Ho,Yi Cheng
陳巧芬
Chen,Chiao Fen
關鍵詞 總量管制與交易
污染排放權
日期 2011
上傳時間 30-Oct-2012 11:32:36 (UTC+8)
摘要 目前已有國家與地區開始實施溫室氣體總量管制交易，但對汙染排放權交易的會計處理，尚未有一致性的規範。實務上普遍採用美國能源管制委員會設置的酸雨汙染排放權交易系統 (acid rain emission allowance trading system) 的淨額法，或國際會計準則委員會發布的「國際財務報告解釋公告第3號—排放權」 (IFRIC3 emission rights) 的IAS38成本法與IAS38重估法，亦即IFRIC 3。然而，IFRIC 3於2005年3月開始實施後，由於爭議過高，國際會計準則委員會於當年6月撤回。這些會計處理方法，在認列科目與衡量金額均有顯著的差異，因此對於財務報導也有不同的影響。
目前我國積極建置汙染排放權交易平台，會計制度亦為基礎交易平台的一環。對此，本文介紹污染排放權交易的會計處理，並說明不同會計處理方法的特性，可作為主管機關、企業與相關團體的參考。
本文先介紹污染排放權交易的會計處理方法，並說明不同方法對資產、負債與政府補助的認列及衡量的處理以及爭議；然後，透過模擬分析，檢視在不同之廠商規模、廠商生產型態方式及價格波動情況下，在不同會計處理方法對污染排放權、提交義務及淨利的影響。
模擬分析結果指出期末各會計項目的變異程度大於期中各會計項目的變異程度；在淨利方面，美國淨額法變異程度最小，IAS38重估法次之，IAS38成本法最大。透過相關係數分析結果指出，排放量與淨利並無顯著相關。
參考文獻 一、中文參考文獻
鄭丁旺（2009），「中級會計學（上冊）」第十版，鄭丁旺出版。
財務會計準則公報第一號「財務會計觀念架構及財務報表之編製」（2012），財團法人中華民國會計研究發展基金會出版。

二、英文參考文獻
Cook, A. (2009), “Emission rights from costless activity to market operations,” Accounting, Organizations and Society, 34, pp.456-468.
Bonacina, M. and Francesco Gulli (2007), “Electricity pricing under carbon emissions trading: A dominant firm with competitive fringe model,” Energy Policy, 35(8), pp.4200-4220.
Bowker, G. C. and Susan Leigh Star (2000), “Sorting things out: Classification and its Consequences,” Cambridge, MA: MIT Press.
Dales, J. H. (1968), “Land, water, and ownership,” Canadian Journal of Economics, 1(4), pp.791-804.
Deloitte (2007), “Accounting for emission rights,” Available at: http://www.deloitte.com/assets/Dcom-Australia/Local%20Assets/Documents/Deloitte_Accounting_Emissionright_Feb07.pdf Accessed Nov 20, 2011.
Johnston, D. M., Stephan E. Sefcik and Naomi S. Soderstrom (2008), “The value relevance of greenhouse gas emissions allowances an exploratory study in the related united states SO2 Market,” European Accounting Review, 17(4), pp.747-764.
MacKenzie, D. (2009), “Making things the same–Gases emission rights and the politics of carbon markets,” Accounting, Organizations and Society, 34(3-4), pp.440-455.
FASB (2010), Statement of financial accounting concepts No.8,Conceptual Framework for Financial Reporting, Financial Accounting Standards Board Press.
FASB (2006), Statement of financial accounting standards No. 157, Fair Value Measurements, Financial Accounting Standards Board Press.
Hatherly, D., David Leung, and Donald MacKenzie (2007), “The finitist accountant: Classifications, rules and the construction of profits,” Cambridge, MA: MIT Press.
IASB (1983), International Accounting Standard 20, Accounting for Government Grants and Disclosure of Government Assistance, London: International Accounting Standards Board.
IASB (2010), International Accounting Standard 36, Impairment of Assets, London: International Accounting Standards Board.
IASB (1998), International Accounting Standard 37, Provisions, Contingent Liabilities and Contingent Assets, London: International Accounting Standards Board.
IASB (1998), International Accounting Standard 38, Intangible Assets, London: International Accounting Standards Board.
IASB (1998), International Accounting Standard 39, Financial instruments: Recognition and Measurement, London: International Accounting Standards Board.
IFRIC (2004), IFRIC 3: Emission rights. London: International Accounting Standards Board.
Fornaro, J. M., Winkelman, Kenneth A. and Glodstein David (2009), “Emerging issues and the need for global accounting standards,” Journal of Accountancy.
PwC and IETA (2007), “Trouble-Entry Accounting- Revisited: Uncertainty in accounting for the EU emissions trading scheme and certified emission reductions,” available at http://www.ieta.org/ieta/www/pages/getfile.php?docID =2535 Accessed Nov 20, 2011.
Hopp, R. M. (1994), “Accounting for Emissions Trading Programs,” The Journal of Corporate Accounting and Finance, 5(4), pp. 487-499.
Veith, S., Jorg R. Werner and Jochen Zimmermann (2009), “Competing Accounting Treatments for Emission Rights A Capital Market Perspective,” Energy Economics, 31(4), pp.605-613.
Ertimur, Y., Jennifer Francis, Amanda Gonzales and Katherine Schipper (2010), “Financial Reporting for Cap-and-Trade Emissions Reduction Programs,” Working Paper, Duke University.
描述 碩士
國立政治大學
財政研究所
99255009
100
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0099255009
資料類型 thesis
dc.contributor.advisor 何怡澄zh_TW
dc.contributor.advisor Ho,Yi Chengen_US
dc.contributor.author (Authors) 陳巧芬zh_TW
dc.contributor.author (Authors) Chen,Chiao Fenen_US
dc.creator (作者) 陳巧芬zh_TW
dc.creator (作者) Chen,Chiao Fenen_US
dc.date (日期) 2011en_US
dc.date.accessioned 30-Oct-2012 11:32:36 (UTC+8)-
dc.date.available 30-Oct-2012 11:32:36 (UTC+8)-
dc.date.issued (上傳時間) 30-Oct-2012 11:32:36 (UTC+8)-
dc.identifier (Other Identifiers) G0099255009en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/54704-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 財政研究所zh_TW
dc.description (描述) 99255009zh_TW
dc.description (描述) 100zh_TW
dc.description.abstract (摘要) 目前已有國家與地區開始實施溫室氣體總量管制交易，但對汙染排放權交易的會計處理，尚未有一致性的規範。實務上普遍採用美國能源管制委員會設置的酸雨汙染排放權交易系統 (acid rain emission allowance trading system) 的淨額法，或國際會計準則委員會發布的「國際財務報告解釋公告第3號—排放權」 (IFRIC3 emission rights) 的IAS38成本法與IAS38重估法，亦即IFRIC 3。然而，IFRIC 3於2005年3月開始實施後，由於爭議過高，國際會計準則委員會於當年6月撤回。這些會計處理方法，在認列科目與衡量金額均有顯著的差異，因此對於財務報導也有不同的影響。
目前我國積極建置汙染排放權交易平台，會計制度亦為基礎交易平台的一環。對此，本文介紹污染排放權交易的會計處理，並說明不同會計處理方法的特性，可作為主管機關、企業與相關團體的參考。
本文先介紹污染排放權交易的會計處理方法，並說明不同方法對資產、負債與政府補助的認列及衡量的處理以及爭議；然後，透過模擬分析，檢視在不同之廠商規模、廠商生產型態方式及價格波動情況下，在不同會計處理方法對污染排放權、提交義務及淨利的影響。
模擬分析結果指出期末各會計項目的變異程度大於期中各會計項目的變異程度；在淨利方面，美國淨額法變異程度最小，IAS38重估法次之，IAS38成本法最大。透過相關係數分析結果指出，排放量與淨利並無顯著相關。		zh_TW
dc.description.tableofcontents 第一章 緒論................................................1
第一節 研究背景與動機......................................1
第二節 研究目的與架構......................................2
第二章 總量管制交易之會計處理..................................4
第一節 財務報表的目的......................................4
第二節 美國淨額法.........................................7
第三節 國際會計準則（IFRS）─　IFRIC 3......................11
第四節 不同會計處理對報表的影響.............................21
第五節 各會計處理方式之特色................................22
第六節 討論現況..........................................24
第三章 會計理論之探討.......................................25
第一節 總量管制交易資產認列之問題............................25
第二節 總量管制交易負債認列之問題............................31
第三節 總量管制交易政府補助之認列問題........................33
第四節 實證文獻回顧.......................................37
第四章 情境分析與實證結果....................................40
第一節 資料結構..........................................40
第二節 情境分析..........................................41
第三節 變數定義..........................................43
第四節 相關係數..........................................53
第五節 實證分析..........................................55
第五章 結論...............................................61
第一節 結論.............................................61
第二節 建議與研究限制.....................................66
參考文獻...................................................67
附錄......................................................70		zh_TW
dc.language.iso en_US-
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0099255009en_US
dc.subject (關鍵詞) 總量管制與交易zh_TW
dc.subject (關鍵詞) 污染排放權zh_TW
dc.title (題名) 總量管制交易之財務會計制度的建置與評估zh_TW
dc.title (題名) Construction and evaluation of financial accounting system of cap and tradeen_US
dc.type (資料類型) thesisen
dc.relation.reference (參考文獻) 一、中文參考文獻
鄭丁旺（2009），「中級會計學（上冊）」第十版，鄭丁旺出版。
財務會計準則公報第一號「財務會計觀念架構及財務報表之編製」（2012），財團法人中華民國會計研究發展基金會出版。

二、英文參考文獻
Cook, A. (2009), “Emission rights from costless activity to market operations,” Accounting, Organizations and Society, 34, pp.456-468.
Bonacina, M. and Francesco Gulli (2007), “Electricity pricing under carbon emissions trading: A dominant firm with competitive fringe model,” Energy Policy, 35(8), pp.4200-4220.
Bowker, G. C. and Susan Leigh Star (2000), “Sorting things out: Classification and its Consequences,” Cambridge, MA: MIT Press.
Dales, J. H. (1968), “Land, water, and ownership,” Canadian Journal of Economics, 1(4), pp.791-804.
Deloitte (2007), “Accounting for emission rights,” Available at: http://www.deloitte.com/assets/Dcom-Australia/Local%20Assets/Documents/Deloitte_Accounting_Emissionright_Feb07.pdf Accessed Nov 20, 2011.
Johnston, D. M., Stephan E. Sefcik and Naomi S. Soderstrom (2008), “The value relevance of greenhouse gas emissions allowances an exploratory study in the related united states SO2 Market,” European Accounting Review, 17(4), pp.747-764.
MacKenzie, D. (2009), “Making things the same–Gases emission rights and the politics of carbon markets,” Accounting, Organizations and Society, 34(3-4), pp.440-455.
FASB (2010), Statement of financial accounting concepts No.8,Conceptual Framework for Financial Reporting, Financial Accounting Standards Board Press.
FASB (2006), Statement of financial accounting standards No. 157, Fair Value Measurements, Financial Accounting Standards Board Press.
Hatherly, D., David Leung, and Donald MacKenzie (2007), “The finitist accountant: Classifications, rules and the construction of profits,” Cambridge, MA: MIT Press.
IASB (1983), International Accounting Standard 20, Accounting for Government Grants and Disclosure of Government Assistance, London: International Accounting Standards Board.
IASB (2010), International Accounting Standard 36, Impairment of Assets, London: International Accounting Standards Board.
IASB (1998), International Accounting Standard 37, Provisions, Contingent Liabilities and Contingent Assets, London: International Accounting Standards Board.
IASB (1998), International Accounting Standard 38, Intangible Assets, London: International Accounting Standards Board.
IASB (1998), International Accounting Standard 39, Financial instruments: Recognition and Measurement, London: International Accounting Standards Board.
IFRIC (2004), IFRIC 3: Emission rights. London: International Accounting Standards Board.
Fornaro, J. M., Winkelman, Kenneth A. and Glodstein David (2009), “Emerging issues and the need for global accounting standards,” Journal of Accountancy.
PwC and IETA (2007), “Trouble-Entry Accounting- Revisited: Uncertainty in accounting for the EU emissions trading scheme and certified emission reductions,” available at http://www.ieta.org/ieta/www/pages/getfile.php?docID =2535 Accessed Nov 20, 2011.
Hopp, R. M. (1994), “Accounting for Emissions Trading Programs,” The Journal of Corporate Accounting and Finance, 5(4), pp. 487-499.
Veith, S., Jorg R. Werner and Jochen Zimmermann (2009), “Competing Accounting Treatments for Emission Rights A Capital Market Perspective,” Energy Economics, 31(4), pp.605-613.
Ertimur, Y., Jennifer Francis, Amanda Gonzales and Katherine Schipper (2010), “Financial Reporting for Cap-and-Trade Emissions Reduction Programs,” Working Paper, Duke University.		zh_TW