提高会计诚信的措施

会计诚信问题产生的原因,表层原因是会计人员道德素质偏低;深层原因是会计及相关方面的制度不足;而会计诚信问题产生的深刻根源则是社会经济、政治、文化发展的不平衡。     

浅谈会计职业道德建设途径

会计职业道德是指在会计职业活动中应遵循的、体现会计职业特征的、调整会计职业关系的职业行为准则和规范.会计职业道德是规范会计行为的基础;是实现会计目标的重要保证;是会计人员提高素质的内在要求. 1 会计职业道德的特征 会计职业作为社会经济活动中的一种特殊职业,其职业道德与其他职业道德相比具有自身的特征.     

试论大学生的诚信及其教育

在公民道德建设中，诚信道德建设是重点之一，也是人们普遍关注的理论问题和实践问题。现实生活中的确存在着一些诚信缺失、欺骗欺诈的现象。作为天之骄子的大学生，受现实生活的冲击，亦存在种种缺乏诚信现象，因此，诚信教育应当引起教育工作者足够的重视，加强诚信道德教育力度，否则将贻害无穷。     

浅谈会计基础工作规范化

会计基础工作规范由财政部制定下发已两年了,我省气象部门是从１９９８年初开始布置实施的。会计基础工作规范,就是对会计基础工作的管理、会计机构和会计人员、会计人员职业道德、会计核算、会计监督、单位内部会计管理制度建设等问题作出的全面规范。一方面为各基层单...     

会计职业道德浅谈

一、会计职业道德的概念随着社会主义市场经济的发展,会计不只是单纯的计数、记账,会计人员要为政府机关、管理机构、金融机构等提供符合质量要求的会计信息,以便各部门深入了解经济事项的构成因素和发生原因,归纳、掌握有关规律性的东西,从而对各种经济现象有一个本质性的认识     

浅谈高校大学生的诚信缺失原因及其对策

诚信教育是我国公民道德教育的基本内容。本文从当前大学生诚信缺失的现状出发,分析了大学生出现诚信缺失现象的形成原因,提出了大学生诚信重建的几点对策。     

基层气象台站职业道德行为规范初探

基层气象台站职业道德行为规范初探＠宋琦＠程为￥晋中地区气象局基层气象台站职业道德行为规范初探宋琦程为（晋中地区气象局０３０６００）在由计划经济向市场经济转轨过程中，探讨基层气象台站的职业道德建设，具有重要的现实意义。１职业道德建设是社会主义道德建设的重要组...     

浅谈气象部门会计集中核算

会计集中核算是融会计服务和管理监督为一体的新型会计管理模式,通过建立专职的会计核算机构,由专业会计人员,运用现代化会计处理手段和科学规范的会计处理方法,集中办理各单位的会计核算和监督业务。具体运作表现在会计人员的隶属关系与单位分离,财务审批与会计监督分离,由财务核算中心来行使会计监督职能。2002年气象部门对各单位财务施行了会计集中核算。     

谈气象职业道德

什么是气象的职业道德,概括地说,就是从事气象工作的干部和职工,在履行国家所赋予的社会职能中,逐步形成的体现着社会主义气象事业的性质、任务,不断提高业务技术水平和气象服务质量,维护和提高气象部门信誉而共同遵循的行动规范。气象部门职业道德建设总的要求是“准确及时,优质服务”。它象无声的命令那样,成为人们评判是非、辨别好坏的标准,促使人们坚持正确的东西,追求美好的事物,抵制各种精神上的腐蚀和污染。 那么,从哪些方面来反映一个气象职工的良好的职业道德呢。     

工业革命与生态环境危机及其治理途径

生态环境危机是人类社会发展到一定阶段的必然产物。工业革命明显提高了社会生产力,同时也加速了生态环境危机的出现。文章论述了工业革命与生态环境危机的关系,以及人类认识它的历程,阐述了生态学对认识生态环境危机的作用,提出了根治生态环境危机的途径—走可持续发展的道路,并指出了应该遵循的原则和整治思路。最后,就有关根治生态环境危机和人类社会可持续发展方面的问题进行了讨论。     

论集中核算模式下的财务风险防控

对集中核算下财务廉政风险的表现形式及特点、廉政风险防控主体进行分析,找出集中核算模式下的财务风险特征,并提出相关的防范和控制措施。     

Proposing a beneficiary-based shared responsibility approach for calculating national carbon accounts during the post-Kyoto era

Considerable progress has been made in Europe towards cutting GHG emissions during the last decade, but this achievement is partly due to the delocalization of manufacturing industries to emerging countries. Under the United Nations Framework Convention on Climate Change, the current emission accounting method is production-based and cannot fully capture this effect. The use of such a method is clearly unfavourable for emerging countries and could lead to difficulties in engaging them in climate policy negotiations. The consumption-based approach represents the other extreme in apportioning emission responsibilities. This article proposes the beneficiary-based shared responsibility approach, which outperforms previous methods in terms of scientific justification and political acceptability. Consumer countries benefit from enjoying the product itself, while producing countries benefit from the production process, which provides them with employment, government income, and company profit. Thus, emissions related to the material throughput used to produce exported products should be allocated to the final place of consumption. The income of production activities benefits the producer country, so emissions associated with these values should be allocated to them. The main reason for taking this accounting approach is that the responsibility for emissions and the benefits of enjoying a product should not be decoupled.     

国内外企业温室气体排放核算标准的比较分析

企业是国内外温室气体排放核算标准化工作关注的重点领域。随着全球应对气候变化工作新需求的出现,国内外标准化领域也发生着与需求相呼应的变化。国际上,企业层面的核算标准已经提高了对企业供应链排放的核算与报告要求,同时,针对具体行业的企业温室气体核算标准也进入制定程序;国内企业核算标准更加贴合中国实施重点企业直报、碳排放权交易等任务的需要,注重与国内现有标准体系、企业计量基础的衔接,更具可操作性。通过对ISO 14064-1修订版、ISO 19694系列标准及GB/T 32150、GB/T 32151系列标准的比较发现,这些标准采用了基本一致的核心方法,为未来可能的交流衔接提供了基础;标准间的差异主要源自适用范围与施用对象的不同,体现在排放源划分方式、数据获取方法、体现特定导向的要求等方面;虽然这些新变化有利于不同市场、地域或行业的企业更好地体现其排放特点,但也对企业未来开展温室气体排放核算与报告提出了更高的要求,建议中国企业梳理温室气体核算的核心工作,建立基础的数据收集体系;同时也理清各标准差异,建立相适应的报告能力;建议中国标准制定机构关注标准的适用性与可操作性,根据国内温室气体管理的政策与措施分阶段制定相关标准。     

Improving the scientific assessment of carbon sinks

Abstract

The future role of carbon sinks with reference to the Kyoto Protocol depends significantly on developing an international consensus on carbon-sink assessment and carbon accounting. A clear and practical approach is needed that allows both the scientific community and policy-makers to construct a viable operational framework. This article proposes that a new strategy be developed for carbon-sink assessment based on full carbon accounting (FCA) alongside a separate political tool for carbon accounting. This approach is derived from the experience of the European critical loads (CL) concept, which seeks to quantify levels of pollutants (such as sulfur) that can be absorbed by the environment without causing ecological harm. Crucial to the implementation of such a strategy are robust institutional settings, such as an internationally coordinated monitoring system, open and fair access to the assessment processes, and international research cooperation programs for addressing associated problems of carbon-sink activities.     

中国制定企业温室气体核算指南的对策建议

在总结国内外企业层面温室气体核算指南的现状和发展趋势的基础上,指出了确定正确的核算边界、选取合适的排放核算范围以及选择准确的排放活动水平和排放因子数据,是中国编制企业温室气体核算指南面临的关键问题,并提出了完善中国企业层面温室气体核算体系的对策建议：一是完善中国企业温室气体排放管理的相关制度安排;二是现阶段选择企业作为核算边界,建立并完善重点企业和设施的温室气体直报系统;三是将外购电力和热力消费引起的间接排放也纳入核算体系中,并根据行业具体情况及未来发展趋势确定所包括的温室气体种类;四是完善数据计量及收集工作,加强统计工作能力建设;五是统一排放因子的选择规则,逐步建立中国的排放因子数据库;六是建议设定企业温室气体报告门槛。     

后京都时期LULUCF潜在核算规则分析

《京都议定书》附件一缔约方国家通过土地利用、土地利用变化和林业(LULUCF)活动产生的碳汇减轻自身减排压力,为国内工业能源部门碳排放提供空间。但LULUCF包括的核算活动类型和具体方法一直是各方争论的焦点,其中木质林产品、不可抗力等自然干扰、参考水平阈值的设置以及总-净与净-净核算方式的选择这几方面核算漏洞很多,矛盾尤为突出。为防止发达国家过分依赖LULUCF产生的碳汇减轻减排压力,搜集了欧盟27国、加拿大、日本、俄罗斯等发达国家提交的LULUCF数据,分析了核算漏洞对LULUCF核算结果可能产生的影响。结果表明:木质林产品活动的核算方法不确定性较多;剔除自然干扰等不可抗力后,LULUCF活动碳汇至少增加30%;参考水平阈值适于设置在较高碳汇水平;净-净核算方式更适用于后京都时代LULUCF核算规则。     

Review of the experience with monitoring uncertainty requirements in the Clean Development Mechanism

In order to ensure the environmental integrity of carbon offset projects, emission reductions certified under the Clean Development Mechanism (CDM) have to be ‘real, measurable and additional’, which is ensured, inter alia, through the monitoring, reporting and verification (MRV) process. MRV, however, comes at a cost that ranges from several cents to €1.20 and above per tCO₂e depending on the project type. This article analyses monitoring uncertainty requirements for carbon offset projects with a particular focus on the trade-off between monitoring stringency and cost. To this end, existing literature is reviewed, overarching monitoring guidelines, as well as the ten most-used methodologies are scrutinized, and finally three case studies are analysed. It is shown that there is indeed a trade-off between the stringency and the cost of monitoring, which if not addressed properly may become a major barrier for the implementation of offset projects in some sectors. It is then demonstrated that this trade-off has not been systematically addressed in the overarching CDM guidelines and that there are only limited incentives to reduce monitoring uncertainty. Some methodologies and calculation tools as well as some other offset standards, however, do incorporate provisions for a trade-off between monitoring costs and stringency. These provisions may take the form of discounting emissions reductions based on the level of monitoring uncertainty – or more implicitly through allowing a project developer to choose between monitoring a given parameter and using a conservative default value.

Policy relevance

The CDM Executive Board acknowledged that monitoring uncertainty has not been treated in a consistent manner and the draft standard on uncertainty was subsequently presented in May 2013. This article supports the implementation of this standard for more comprehensive, yet cost-efficient accounting for monitoring uncertainty in carbon offset projects. Moreover, in the light of the ongoing discussions on the New Market Mechanisms as well as the operationalization of the Green Climate Fund and different national mitigation policies, the CDM experience provides valuable insights with regards to the treatment of monitoring uncertainty and constitutes a solid basis for designing uncertainty requirements for new mechanisms to mitigate climate change.     

Environmental integrity of international carbon market mechanisms under the Paris Agreement

The Paris Agreement establishes provisions for using international carbon market mechanisms to achieve climate mitigation contributions. Environmental integrity is a key principle for using such mechanisms under the Agreement. This paper systematically identifies and categorizes issues and options to achieve environmental integrity, including how it could be defined, what influences it, and what approaches could mitigate environmental integrity risks. Here, environmental integrity is assumed to be ensured if the engagement in international transfers of carbon market units leads to the same or lower aggregated global emissions. Four factors are identified that influence environmental integrity: the accounting for international transfers; the quality of units generated, i.e. whether the mechanism ensures that the issuance or transfer of units leads to emission reductions in the transferring country; the ambition and scope of the mitigation target of the transferring country; and incentives or disincentives for future mitigation action, such as possible disincentives for transferring countries to define future mitigation targets less ambitiously or more narrowly in order to sell more units. It is recommended that policy-makers combine several approaches to address the significant risks to environmental integrity.

Key policy insights

• Robust accounting is a key prerequisite for ensuring environmental integrity. The diversity of nationally determined contributions is an important challenge, in particular for avoiding double counting and for ensuring that the accounting for international transfers is representative for the mitigation efforts by Parties over time.

• Unit quality can, in theory, be ensured through appropriate design of carbon market mechanisms; in practice, existing mechanisms face considerable challenges in ensuring unit quality. Unit quality could be promoted through guidance under Paris Agreement Article 6, and reporting and review under Article 13.

• The ambition and scope of mitigation targets is key for the incentive for transferring countries to ensure unit quality because countries with ambitious and economy-wide targets would have to compensate for any transfer of units that lack quality. Encouraging countries to adopt ambitious and economy-wide NDC targets would therefore facilitate achieving environmental integrity.

• Restricting transfers in instances of high environmental integrity risk – through eligibility criteria or limits – could complement these approaches.

     

公共建筑运营企业温室气体排放核算方法探讨

本文从完整性的角度提出了中国公共建筑运营企业温室气体排放核算方法,进行了案例分析,并对其在中国未来碳排放交易市场中的应用提出了建议。研究表明,公共建筑运营企业排放核算主要采用活动数据法,核算范围包括化石燃料燃烧排放、逸散型排放、新种植树木的排放抵消、外购电力和热力的排放。案例分析表明,电力和热力引起的排放占88.32%;制冷剂逸散排放、灭火器使用引起的排放、化粪池CH₄的排放、树木吸收的CO₂（即排放量为负值）占比都较小;汽车移动源的排放占11.99%,是否应纳入主要依据核算排放量的用途。对中国未来碳排放交易市场,公共建筑物排放的核算范围,初期仅考虑化石燃料燃烧排放、外购电力和热力的排放是合理的。     

Accounting methods for carbon credits: impacts on the minimum area of forestry projects under the Clean Development Mechanism

Abstract

The Ninth Conference of the Parties (COP-9) decided to adopt an accounting system based on expiring carbon credits to address the problem of non-permanent carbon storage in forests established under the Clean Development Mechanism (CDM). This article reviews and discusses carbon accounting methods that were under consideration before COP-9 and presents a model which calculates the minimum area that forest plantation projects should reach to be able to compensate CDM transaction costs with the revenues from carbon credits. The model compares different accounting methods under various sets of parameters on project management, transaction costs, and carbon prices. Model results show that under current carbon price and average transaction costs, projects with an area of less than 500 ha are excluded from the CDM, whatever accounting method is used. Temporary crediting appears to be the most favorable approach to account for non-permanent carbon removal in forests and also for the feasibility of smaller projects. However, lower prices for credits with finite lifetimes may prevent the establishment of CDM forestry projects. Also, plantation projects with low risk of unexpected carbon loss and sufficient capacity for insuring or buffering the risk of carbon re-emission would benefit from equivalence-adjusted average carbon storage accounting rather than from temporary crediting.