清洁发展机制下碳排放权的会计处理模式  

The Accounting Processing Mode of Carbon Emissions Under the Clean Development Mechanism

作　　者：李琳[1] 

机构地区：[1]黑龙江八一农垦大学会计学院,大庆163319

出　　处：《黑龙江八一农垦大学学报》2013年第2期95-97,112,共4页journal of heilongjiang bayi agricultural university

摘　　要：清洁发展机制(CDM)是根据《京都协定书》建立的发达国家与发展中国家合作减排温室气体的灵活机制。通过该机制我国企业可以将碳排放权出售给发达国家以获取收益,这使得可交易的碳排放权对企业的决策和经济效益产生影响。通过对清洁发展机制下的碳排放权会计处理进行研究,探讨碳排放权的会计确认、计量与报告的相关问题,以期能为我国参与CDM项目的企业在这方面的会计处理提供参考。The Clean Development Mechanism （CDM） was the flexible mechanisms established between developed and developing countries to reduce emissions of greenhouse gases according to the Kyoto Protocol. Through the mechanism, carbon emission rights of Chinese enterprises could be sold to developed countries to earn money, which made carbon emission rights impact of corporate decision-making and economic trading. Based on the accounting treatment for carbon emissions under the Clean Development Mechanism, this paper explored accounting recognition, measurement and reporting issues of carbon emissions to provide a reference for Chinese enterprises participation in the CDM project.

关 键 词：清洁发展机制 碳排放权 会计处理 

分 类 号：F239.43[经济管理—会计学]