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    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: 2012-10-30 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
    顯示於類別:[財政學系] 學位論文

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