碳排放权会计问题初探  

On Accounting Issues of Carbon Emission

作　　者：吴德林[1] 熊楚熊[2] 陈海鸥 刘婷 

机构地区：[1]深圳市人民政府 [2]深圳大学财会学院 [3]深圳排放权交易所,广东深圳518000

出　　处：《开放导报》2013年第3期42-49,共8页China Opening Journal

摘　　要：逐步建立碳排放权市场,探索以市场机制的方法实现节能减排已成为必然的选择。在碳排放权交易市场的建设过程中,企业应该如何对碳排放权进行会计确认、计量和披露,是迫切需要研究的问题。本文以碳排放权的产品本质为研究切入点,结合深圳碳交易体系的实际情况,针对企业持有碳排放权目的的不同,建议采用不同的会计确认、计量模式,对碳排放权的分配、交易、调整、交付进行会计处理,并探索合理反映碳排放权交易的会计信息披露方法。Establishing carbon market and exploring the market mechanism to achieve energy reduction has become an inevitable choice. During the process of constructing carbon market, research on how companies should account, measure and disclose carbon allowances is an urgent task. This paper chose the nature of emission allowancesas the breakthrough point for research, combining with the practical situation of Shenzhen emission trading system, raises thoughts and recommendations regarding companies adopting different accounting and measuring models to deal with allowances allocation, trading, adjustment and delivery because of different purpose of holding allowances, and then investigates in the accounting information disclosure method to reasonably reflect the allowances transaction.

关 键 词：碳排放权交易 会计确认 计量 披露 

分 类 号：F235[经济管理—会计学] F205[经济管理—国民经济]