排放权及其交易会计模式研究  

Research on the Accounting Mode of the Emission Rights and its Transaction

作　　者：王虎超[1] 夏文贤[2] 

机构地区：[1]厦门大学会计系,361005 [2]财政部会计司,100820

出　　处：《会计研究》2010年第8期16-22,共7页Accounting Research

摘　　要：在2009年12月召开的哥本哈根气候大会上,我国政府承诺将二氧化碳排放量削减40%-45%,因而相关的主体将在未来面临显著的减排义务。但截至目前,针对排放权这一新的会计实务,我国还没有相应的会计准则。有鉴于此,本文对排放权及其交易的有关会计事项作了具体分析,并对国外实务中存在的主要处理方式做了归纳评价,从而为我国相关会计准则的制定提供参考。On the Copenhagen climate meeting held on December 2009,the Chinese government promised to decrease the carbon dioxide emission by 40%-45%,so the related entities in China will face significant emission reduction duty in the future.However,since now there is no specific accounting standard available on this new practice in our country.Thus,this paper makes a comprehensive analysis of the accounting related questions about the emission rights and its related transactions,and it also makes a summary of the main accounting procedures on it.

关 键 词：排放权 总量控制及交易机制 基准及信用交易机制 计量 

分 类 号：F233[经济管理—会计学]