对我国碳排放权的会计处理方式的思考  

Reflections on Accounting Treatment for Chinese Carbon Emissions

作　　者：吕捷夫[1] 

机构地区：[1]上海金融学院会计学院,上海201209

出　　处：《实验室研究与探索》2012年第3期210-213,共4页Research and Exploration In Laboratory

摘　　要：随着以碳排放权为核心的碳交易在全世界的蓬勃发展,在会计上如何确认并处理碳排放权是每个国家都无法避免的问题。通过比对国外碳排放机制,分析我国碳排放事业的现状,论述了碳排放权在我国应确认为无形资产,并列出碳排放权作为无形资产的处理方式。Along with flourishment of the carbon emission permit as the core identification and address of carbon emission in accounting is a problem that discusses the present situation of carbon emissions in China. It maintains that of carbon trading in the each country must face. carbon emissions in China world, the This paper discusses the present situation of carbon emissions in China. It maintains that carbon emissions in China should be recognized as intangible assets after comparing foreign mechanism and analyzing the status of the cause of carbon emissions in China. It also lists the accounting treatment.

关 键 词：低碳经济 碳排放权 碳交易 会计 

分 类 号：F231.6[经济管理—会计学]