总量交易机制下碳排放权确认与计量研究  

The Accounting Recognition and Measurement of Carbon Emission Permit on the ‘Cap-on-Trade'

作　　者：苑泽明[1] 李元祯[2] 

机构地区：[1]天津财经大学,300222 [2]南开大学,300071

出　　处：《会计研究》2013年第11期8-15,95,共8页Accounting Research

摘　　要：碳排放权交易在我国已开始大规模试点工作。碳排放权的会计确认计量尚未解决,无疑对碳交易的全面开展造成不利影响。本文梳理国外关于碳排放权处理的净额法和总额法并分析其利弊。随后从碳排放权本质出发,揭示其无形资产性质,解决其会计确认问题;又在公允价值的框架内,尝试提出运用无形资产评估方法解决其会计计量问题。There has begun large-scale experimental work on carbon emissions trading in China. The accounting recognition and measurement of carbon emission permit has not been resolved,which is no doubt does an adverse affection on the implement of the comprehensive carbon trading. This paper reviews the treatment abroad on the net approach and the gross approach of carbon emission permit and analyzes their pros and cons. Then starting from the nature of the carbon emission permit,revealing its nature of intangible assets,to solve the issue of its accounting recognition; and attempt to propose the use of intangible assets evaluation methods to solve its accounting measurement issues within the framework of the fair value.

关 键 词：碳排放权 净额法 总额法 公允价值 无形资产评估 

分 类 号：F233[经济管理—会计学] X196[经济管理—国民经济]