碳排放权交易会计的国际进展及借鉴  

International Developments and Reference of Trading Accounting on Carbon Emissions

作　　者：高建来[1] 文晔[1] 

机构地区：[1]天津科技大学,天津300222

出　　处：《生态经济》2015年第4期56-59,77,共5页Ecological Economy

摘　　要：随着《京都议定书》的签署,发展低碳经济、建设碳排放权交易市场在我国拉开序幕,碳排放权成为一种具有流通性的稀缺资源,开始试点交易。但是,我国至今还未颁布关于碳排放权交易的会计准则。通过对欧盟碳排放权与美国排污权相关会计处理方式分析研究,归纳比较碳排放权交易会计处理的几种观点,并为发展我国碳排放权交易会计提出建议。With the signing of the ＂Kyoto Protocol＂, the development of low-carbon economy and building carbon emissions trading market has appeared in China, it results in carbon emissions has become a scarce liquid resource, and started a pilot transaction. However, China has not yet issued accounting standards on carbon emissions trading. Through research and analysis of the EU carbon emissions trading accounting and United States emission rights accounting, we summarized and compared several views and make some suggestions for development of trading on carbon emissions accounting in our country.

关 键 词：碳排放权交易 会计确认 计量 负债确认 

分 类 号：F062.2[经济管理—政治经济学]