企业碳资产管理财务核算问题研究  

Study on the Accounting Issues of Corporate Carbon Asset Management

作　　者：赵智丽[1] 董秀良[1] 

机构地区：[1]吉林大学管理学院

出　　处：《科学决策》2014年第7期63-76,共14页Scientific Decision Making

基　　金：吉林大学"大学生创新创业训练计划"项目(项目编号:2013C46094)

摘　　要：碳排放交易机制是应对气候变化与挑战有效的方法之一,在我国碳交易试点已经启动和全国碳交易市场正在筹建的背景下,建立统一的碳会计核算体系尤为重要。在对国内外最新研究成果进行回顾与梳理的基础上,论文对碳资产的确认与计量、会计假设、会计处理与信息披露方式,以及碳资产管理等问题进行了探讨。研究指出碳资产不应简单归于某种资产进行核算,应单独作为碳资产进行确认和计量,并新设"碳资产"会计科目,对于其出售部分,可以视为处置和转让,在资产负债表中进行体现,并编制相关财务报告,及时进行碳信息的披露。Carbon emissions trading scheme is one of the effective ways responding to the global challenge of climate change. As the carbon trading pilot in China has been launched and the national carbon trading market has started to be built, the establishment of a unified carbon accounting system is particularly important. The paper is aimed to discuss the recognition and measurement of carbon assets, accounting assumptions, accounting information disclosure, carbon asset management and other issues based on the review and combing of the latest domestic and abroad research. The study indicates carbon asset should not simply be attributed to an asset, while should stands alone as a carbon asset to be recognized and measured, and the new ＂carbon balance＂ accounts should be created. For its part of the sale, disposal and transfer can be considered and be reflected in the balance sheet, and prepare for the relevant financial statements to disclose the carbon information timely.

关 键 词：碳排放交易 碳资产管理 碳会计 

分 类 号：F234.3[经济管理—会计学]